Do government administered financial rewards undermine firms’ internal whistle-blowing systems?

2017 ◽  
Vol 30 (01) ◽  
pp. 6-11 ◽  
Author(s):  
Gladys Lee ◽  
Michael J. Turner
Keyword(s):  
Design Methodology ◽  
Research Topic ◽  
Research Proposal ◽  
Research Project ◽  
Content Type ◽  
Whistle Blowing ◽  
Personal Reflections ◽  
New Research ◽  
First Time

Purpose This paper aims to provide a discussion of the application of the research pitch template developed by Faff (2015, 2016b) to a research topic on whistle-blowing. Specifically, the template was used to develop a research proposal that investigates whether government administered financial rewards undermine a firm’s internal whistle-blowing system. This letter provides a brief commentary on using the pitch template and then discusses personal reflections on the pitch exercise. Design/methodology/approach This paper applies the template of Faff (2015) and provides a narrative of the pitching exercise. Findings As a first-time user of Faff’s (2015) pitching template, I have found the template very helpful in articulating the essence of this research project and mapping out the fundamentals for the project. Originality/value This is a new research idea that is not a pitch retrofitted from published papers or theses. The pitch template was used for the purposes of developing and refining the research idea.

The effect of CEO and director experience on acquisition performance: a pitch

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Davina Jeganathan
Keyword(s):  
Design Methodology ◽  
Research Proposal ◽  
Independent Directors ◽  
Future Research ◽  
Acquisition Performance ◽  
Content Type ◽  
Research Opportunities ◽  
Personal Reflections

Purpose The purpose of this paper is to discuss the application of Faff’s (2015, 2019) pitch template to a research proposal examining independent directors’ acquisition experience and their subsequent acquisition performance. Design/methodology/approach The author briefly discusses the use of Faff’s (2015, 2019) pitch template and describes their personal reflections on the pitch exercise. Findings The findings indicate that there are many benefits to using the template, and the author provides reflections based on their experience with the template. Originality/value This pitching research letter documents the benefits of using such a tool to inspire and identify future research opportunities and records the author’s experience of communicating with researchers who regularly publish in top-tier accounting and finance journals.

scholarly journals Financial statement comparability and takeover efficiency: a pitch

2020 ◽  
Vol 33 (6) ◽  
pp. 749-756
Author(s):  
Lien Duong ◽  
Thu Phuong Truong
Keyword(s):  
Design Methodology ◽  
Financial Statement ◽  
Research Project ◽  
Content Type ◽  
Core Elements ◽  
Personal Reflections

Purpose This paper aims to adopt the pitching research template of Professor Robert Faff for a proposed research project on financial statement comparability and takeover efficiency. Design/methodology/approach This paper starts with a brief background on using the pitch research template of Professor Robert Faff pitching methodology for core elements of the research project. Then, the authors’ personal reflections on the pitch exercise are discussed. Findings It is found that the template is helpful in articulating and refining the research ideas among co-authors. It is an excellent way to communicate the research ideas to the panel of editors. Originality/value The pitching template is an effective tool for mid-career researchers to position their research ideas in the literature.

An exploratory empirical study of whistleblowing and whistleblowers

2020 ◽  
Vol 27 (3) ◽  
pp. 755-770
Author(s):  
Maria Krambia-Kapardis
Keyword(s):  
Statistical Analysis ◽  
Design Methodology ◽  
Research Topic ◽  
Due Date ◽  
Content Type ◽  
Unethical Behaviour ◽  
Eu Member States ◽  
European Directive ◽  
Original Survey ◽  
Practical Implications

Purpose The purpose of this study is to develop a profile of whistleblowers and to determine whether whistleblowing legislation would encourage those individuals to bring to light some illegal or unethical behaviour that otherwise would remain in the shadows. Design/methodology/approach Having identified whistleblowing correlation, a survey was carried out in Cyprus of actual whistleblowers and could-have-been whistleblowers. Findings Males between 46 and55 years of age, regardless of whether they have dependents or hold senior positions in organizations are significantly more likely to blow the whistle. However, could-have-been whistleblowers did not go ahead because they felt that the authorities would not act on their information. Research limitations/implications Because of the sensitive nature of the research topic and the fact that only whistleblowers or intended whistleblowers could participate in the study, the sample size is limited as a result. This, in turn, limits both the number of respondents in each category (actual and intended) as well as constrains the statistical analysis that could be carried out on the data. Practical implications It remains to be seen whether EU Member States shall implement the European Directive 2019/1937 on the protection of persons who report breaches of Union Law, in its entirety by the due date, namely December 2021. Originality/value This study provides a literature review of whistleblowing and reports an original survey against the backdrop of the European Directive.

Interest rate option hedging portfolios without bank account

2019 ◽  
Vol 37 (1) ◽  
pp. 134-142
Author(s):  
Alberto Bueno-Guerrero
Keyword(s):  
Design Methodology ◽  
Contingent Claim ◽  
Necessary And Sufficient Condition ◽  
Barrier Option ◽  
Bank Account ◽  
Content Type ◽  
Option Hedging ◽  
Hedging Portfolio ◽  
Necessary And Sufficient ◽  
First Time

Purpose This paper aims to study the conditions for the hedging portfolio of any contingent claim on bonds to have no bank account part. Design/methodology/approach Hedging and Malliavin calculus techniques recently developed under a stochastic string framework are applied. Findings A necessary and sufficient condition for the hedging portfolio to have no bank account part is found. This condition is applied to a barrier option, and an example of a contingent claim whose hedging portfolio has a bank account part different from zero is provided. Originality/value To the best of the authors’ knowledge, this is the first time that this issue has been addressed in the literature.

The carmine dilemma: does the natural colourant preference outweigh nausea?

2018 ◽  
Vol 120 (8) ◽  
pp. 1915-1928
Author(s):  
Judith Müller-Maatsch ◽  
Johannes Jasny ◽  
Katharina Henn ◽  
Claudia Gras ◽  
Reinhold Carle
Keyword(s):  
Design Methodology ◽  
Consumer Perception ◽  
Natural Food ◽  
German Population ◽  
Misleading Information ◽  
Content Type ◽  
Broad Cross Section ◽  
First Time ◽  
Self Administered Questionnaire ◽  
Insight Into

Purpose The purpose of this paper is to provide insight into the consumers’ perception of natural and artificial food colourants. Furthermore, attitudes towards the application of carmine, being technically important and ubiquitously used to impart red shades, are assessed and analysed. Originating from insects, carmine is considered as natural but may arouse disgust. Design/methodology/approach In total, 625 individuals were surveyed using an online, self-administered questionnaire to represent a broad cross-section of the German population. Findings Independent of their origin, the application of colourants was rejected by 57.0 per cent of the interviewees. In total, 31.8 per cent of the participants stated a neutral attitude, while only 11.2 per cent expressed a positive notion. Most respondents preferred colourants from natural sources to artificial ones. While consumers perceive natural food colourants composed of genuine plant pigments positively, 61.6 per cent of respondents disliked the application of animal-derived colourants, 24.8 per cent of them did neither reject nor like it, and only 13.6 per cent of the interviewees stated a positive attitude towards them. The findings of this paper further indicate consumers’ preference for colourants to be either artificial or plant-derived rather than carmine. Food colourants are being rejected, possibly due to misleading information and confusing labelling. Consequently, information about carmine, including its origin and production, did not increase the aversion to products that are dyed with it, but increased their acceptance. Originality/value This study outlines consumer perception and attitudes towards food colourants. For the first time, the findings of this paper report the effect of revealing information about an additive, which initially aroused disgust, and its influence on consumer perception.

A multi-manned assembly line balancing problem with classified teams: a new approach

2016 ◽  
Vol 36 (1) ◽  
pp. 51-59 ◽  
Author(s):  
Hamid Yilmaz ◽  
Mustafa Yilmaz
Keyword(s):  
Design Methodology ◽  
Assembly Line ◽  
Assembly Line Balancing ◽  
Line Balancing ◽  
Test Problems ◽  
New Approach ◽  
Content Type ◽  
Line Test ◽  
Assembly Line Balancing Problem ◽  
First Time

Purpose – Within team-oriented approaches, tasks are assigned to teams before being assigned to workstations as a reality of industry. So it becomes clear, which workers assemble which tasks. Design/methodology/approach – Team numbers of the assembly line can increase with the number of tasks, but at the same time, due to physical situations of the stations, there will be limitations of maximum working team numbers in a station. For this purpose, heuristic assembly line balancing (ALB) procedure is used and mathematical model is developed for the problem. Findings – Well-known assembly line test problems widely used in the literature are solved to indicate the effectiveness and applicability of the proposed approach in practice. Originality/value – This paper draws attention to ALB problem in which workers have been assigned to teams in advance due to the need for specialized skills or equipment on the line for the first time.

Dynamic capabilities vs. innovation capability: are they related?

2014 ◽  
Vol 21 (3) ◽  
pp. 368-384 ◽  
Author(s):  
Lidija Breznik ◽  
Robert D. Hisrich
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Dynamic Capabilities ◽  
Dynamic Capability ◽  
Future Research ◽  
Innovation Capability ◽  
New Approach ◽  
Content Type ◽  
New Research ◽  
The Relationship

Purpose – The purpose of this paper is to provide insights into the relationship between dynamic capabilities and innovation capabilities. It links dynamic capability with innovation capability and indicates the ways they can be related. Design/methodology/approach – The relationships between dynamic and innovation capability were investigated through a systematic literature review. Findings – The review indicates that common characteristics exist between of the both fields, which demonstrate six relationships. Additionally, findings show some inconsistencies and even contradictions. Originality/value – In this paper, the authors have compared dynamic capabilities, a relatively new approach in the field of strategic management, with innovation capabilities, a widely recognised crucial domain for sustained competitiveness. Since both areas address issues that are essential to today's environment, future research should seek to clarify both concepts, by undertaking some new research and developing comprehensive and unambiguous framework.

How “The Three Rules” guide strategy and investment decisions at Deloitte Consulting LLP

2015 ◽  
Vol 43 (3) ◽  
pp. 7-14 ◽  
Author(s):  
Jim Moffatt
Keyword(s):  
Design Methodology ◽  
Large Scale ◽  
Investment Decisions ◽  
Decision Makers ◽  
Research Project ◽  
Content Type ◽  
First Case ◽  
Practical Implications ◽  
Thought Leadership

Purpose – This case example looks at how Deloitte Consulting applies the Three Rules synthesized by Michael Raynor and Mumtaz Ahmed based on their large-scale research project that identified patterns in the way exceptional companies think. Design/methodology/approach – The Three Rules concept is a key piece of Deloitte Consulting’s thought leadership program. So how are the three rules helping the organization perform? Now that research has shown how exceptional companies think, CEO Jim Moffatt could address the question, “Does Deloitte think like an exceptional company?” Findings – Deloitte has had success with an approach that promotes a bias towards non-price value over price and revenue over costs. Practical implications – It’s critical that all decision makers in an organization understand how decisions that are consistent with the three rules have contributed to past success as well as how they can apply the rules to difficult challenges they face today. Originality/value – This is the first case study written from a CEO’s perspective that looks at how the Three Rules approach of Michael Raynor and Mumtaz Ahmed can foster a firm’s growth and exceptional performance.

European sources for advertising and marketing history

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jeannette Strickland
Keyword(s):  
Latin America ◽  
Design Methodology ◽  
Western Europe ◽  
Original Study ◽  
Eastern Bloc ◽  
Online Searching ◽  
Content Type ◽  
Marketing History ◽  
The World ◽  
First Time

Purpose This paper aims to build on Fred Beard’s study of the world’s archives to identity historical advertising and marketing ephemera, published in this journal in 2018, by focussing on resources available in Europe to augment his survey. Design/methodology/approach Online searching, supplemented by literature emanating from the business archive sector, led to the identification of 177 repositories or online sites in Europe holding advertising and marketing archives of significance for researchers. These are set out in two accompanying tables. Findings A wide diversity of European archives that are open to researchers is revealed in this paper. Many are the archives of the business themselves, but a number of collecting repositories are also listed, brought together for the first time. Research limitations/implications This paper focusses solely on Europe but does not claim to be comprehensive, as the study was time-limited and readers will, no doubt, know of resources that the author has missed. The findings relate mostly to Western Europe, so there is scope for further study to encompass archives in the former eastern bloc. Exploration of sources in Africa, Asia and Latin America would further supplement Beard’s original study. Originality/value This research brings together the broadest list of advertising and marketing sources open to researchers in Europe published to date. As Beard’s focus was more on the Americas, this examination redresses the balance with an array of European sources which, it is hoped, will contribute to the greater use of many little-known or under-researched resources by researchers across the world.

“Never the first time on a patient”: the stakes of high-fidelity simulation for safety training

2018 ◽  
Vol 32 (5) ◽  
pp. 23-25 ◽  
Author(s):  
Lucie Cuvelier
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Safety Training ◽  
High Fidelity ◽  
High Fidelity Simulation ◽  
Content Type ◽  
Pertinent Information ◽  
First Time ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings An operative approach is described that is designed to structure the debriefing along three axes. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

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