Accounting for the unaccountable – coping with COVID

2020 ◽  
Vol 16 (4) ◽  
pp. 557-578
Author(s):  
Steven E. Salterio
Keyword(s):  
Design Methodology ◽  
Research Evaluation ◽  
Research Synthesis ◽  
Research Literature ◽  
Evidence Based ◽  
Special Issue ◽  
Content Type ◽  
The Past ◽  
The North ◽  
Spanish Flu

Purpose The purpose of this paper is to understand what are the best projections of these events effects on organizations and economies. The onset of the COVID-19 pandemic leads to a combination of economic and public health circumstances that challenge the accounting for and accountability of organizations that are mostly outside of their experience and that of academics for the past 50 years. Design/methodology/approach Through evidence-based policymaking research, evaluation and reporting tools the author draws on the extant research literature to develop estimates of likely effects of these events on organizations and economies. Findings The process of investigating this subject led the author to write a short research synthesis paper (Salterio 2020a) that summarized the historical economic evidence about the Spanish flu of 1918–1920 and various simulations of potential pandemic macroeconomic effects. This evidence allowed the author to quantify the potential effects of the crisis less than a month into the North American economic shutdown. Originality/value Using that research synthesis the author responded to the call for papers for this special issue by reflecting on the lessons that this crisis has for managers and organizations from both an accountability and accounting perspective.

scholarly journals A set of motives to unite them all?

2015 ◽  
Vol 23 (1) ◽  
pp. 2-14 ◽  
Author(s):  
Alvaro Cuervo-Cazurra ◽  
Rajneesh Narula
Keyword(s):  
Multinational Enterprises ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
New Developments ◽  
Content Type ◽  
The Past ◽  
Nuanced Understanding ◽  
The Way

Purpose – The purpose of this paper is to introduce the debate forum on internationalization motives of this special issue of Multinational Business Review. Design/methodology/approach – The authors reflect on the background and evolution of the internationalization motives over the past few decades, and then provide suggestions for how to use the motives for future analyses. The authors also reflect on the contributions to the debate of the accompanying articles of the forum. Findings – There continue to be new developments in the way in which firms organize themselves as multinational enterprises (MNEs), and this implies that the “classic” motives originally introduced by Dunning in 1993 need to be revisited. Dunning’s motives and arguments were deductive and atheoretical, and these were intended to be used as a toolkit, used in conjunction with other theories and frameworks. They are not an alternative to a classification of possible MNE strategies. Originality/value – This paper and the ones that accompany it, provide a deeper and nuanced understanding on internationalization motives for future research to build on.

scholarly journals An introduction to the special issue on the past, present and future research on deliberate lookalikes

2019 ◽  
Vol 28 (6) ◽  
pp. 701-706
Author(s):  
Nebojsa S. Davcik ◽  
Piyush Sharma ◽  
Ricky Chan ◽  
Rajat Roy
Keyword(s):  
Research Methods ◽  
Design Methodology ◽  
Web Of Science ◽  
Future Research ◽  
Scholarly Work ◽  
Special Issue ◽  
Research Gaps ◽  
Content Type ◽  
The Past

Purpose The purpose of this paper is to present the contemporary thinking on deliberate lookalikes and to provide a better understanding of its key forms (counterfeits, copycats and no-name imitations) and markets (deceptive and non-deceptive). Design/methodology/approach This editorial contains a review of current and past literature on deliberate lookalikes along with summaries of all the articles accepted for publication in the special issue on deliberate lookalikes. The guest editors used academic databases such as Web of Science to find the most representative scholarly work on deliberate lookalikes literature. Findings This editorial identifies pertinent research gaps in the literature on deliberate lookalikes. The five selected articles address some of these research gaps and provide useful insights on the purchase and usage of deliberate lookalikes along with directions for future research and ways to apply different research methods that could have important implications for scholars and managers. Originality/value The editorial and special issue extends the knowledge about the deliberate lookalikes and their effects on firms, brands and consumers. This work opens new avenues for the research about different forms and markets in the context of lookalikes.

scholarly journals New challenges in brand management

2018 ◽  
Vol 22 (3) ◽  
pp. 254-271 ◽  
Author(s):  
Cleopatra Veloutsou ◽  
Elena Delgado-Ballester
Keyword(s):  
Literature Review ◽  
Academic Engagement ◽  
Design Methodology ◽  
Brand Management ◽  
Special Issue ◽  
Dynamic Nature ◽  
Content Type ◽  
The Past ◽  
New Challenges ◽  
Over Time

Purpose This paper aims to help in the development of a better understanding of key brand-related terms and discuss the key challenges and trends in brand management. Design/methodology/approach This is an editorial based mainly on an extensive and broad literature review on brand management. Findings First, this work defines some key brand management terms and presents brand-related issues and concerns that remain unchanged over time. Then it discusses some of the brand management-related matters that are changing since the past few years. Challenges for the management of brands from the side of the companies that have introduced them are then presented. It finally provides a glimpse of the five papers selected for this special issue and then identifies avenues for further research. Originality/value This work and the whole special issue together help in the understanding of the dynamic nature of the management of brands over time with implications to the management and the academic engagement with brands.

Digital Histories

2005 ◽  
Vol 39 (4) ◽  
pp. 293-296 ◽  
Author(s):  
Ian G. Anderson ◽  
Lucy A. Tedd
Keyword(s):  
Design Methodology ◽  
Geographic Area ◽  
Annual Conference ◽  
Special Issue ◽  
Content Type ◽  
The Past ◽  
The Uk ◽  
Selection Of

PurposeTo introduce the theme of this special issue which contains a selection of papers presented at the Association for History and Computing UK (AHC‐UK) annual conference in 2004.Design/methodology/approachThe role of the AHC in the UK is described and the reasons for choosing the theme of the 2004 conference, Recasting the Past: Digital Histories, are outlined along with the original call for papers.FindingsThe contributors to this issue come from a wide geographic area and reflect the delegates at the conference by being archivists, historians, librarians and researchers.Originality/valueProvides an introduction to the special issue.

150 years of the Trades Union Congress – reflections on the past and challenges for the future

2019 ◽  
Vol 41 (2) ◽  
pp. 270-278 ◽  
Author(s):  
Paul Nowak ◽  
Andy Hodder
Keyword(s):  
Design Methodology ◽  
Special Issue ◽  
Content Type ◽  
The Past ◽  
Look Back ◽  
The Future ◽  
Current Context ◽  
Silver Bullet

Purpose The purpose of this paper is to look back on 150 years of the Trades Union Congress (TUC) and reflect on the recent challenges to organised labour. Design/methodology/approach Places unions in their current context and discusses how they have responded to the challenge of declining membership. Findings With declining membership levels and the lack of a “silver bullet” solution, unions continue to face many challenges, although there is some light at the end of the organising tunnel. Originality/value This paper introduces the special issue which reflects on 150 years of the TUC.

scholarly journals The NICHD protocol: a review of an internationally-used evidence-based tool for training child forensic interviewers

2015 ◽  
Vol 1 (2) ◽  
pp. 76-89 ◽  
Author(s):  
David La Rooy ◽  
Sonja P Brubacher ◽  
Anu Aromäki-Stratos ◽  
Mireille Cyr ◽  
Irit Hershkowitz ◽  
...  
Keyword(s):  
Design Methodology ◽  
Evidence Based ◽  
Forensic Interviews ◽  
Content Type ◽  
The Past ◽  
Training Child ◽  
It Training ◽  
The Nichd Protocol ◽  
Forensic Interviewers ◽  
International Experts

Purpose – The purpose of this paper is to review an evidence-based tool for training child forensic interviewers called the National Institute of Child Health and Human Development Protocol (NICHD Protocol), with a specific focus on how the Protocol is being adapted in various countries. Design/methodology/approach – The authors include international contributions from experienced trainers, practitioners, and scientists, who are already using the Protocol or whose national or regional procedures have been directly influenced by the NICHD Protocol research (Canada, Finland, Israel, Japan, Korea, Norway, Portugal, Scotland, and USA). Throughout the review, these experts comment on: how and when the Protocol was adopted in their country; who uses it; training procedures; challenges to implementation and translation; and other pertinent aspects. The authors aim to further promote good interviewing practice by sharing the experiences of these international experts. Findings – The NICHD Protocol can be easily incorporated into existing training programs worldwide and is available for free. It was originally developed in English and Hebrew and is available in several other languages. Originality/value – This paper reviews an evidence-based tool for training child forensic interviewers called the NICHD Protocol. It has been extensively studied and reviewed over the past 20 years. This paper is unique in that it brings together practitioners who are actually responsible for training forensic interviewers and conducting forensic interviews from all around the world.

What we can learn from de-valued and marginalised work/research

2015 ◽  
Vol 10 (4) ◽  
pp. 344-349 ◽  
Author(s):  
Gina Grandy ◽  
Ruth Simpson ◽  
Sharon Mavin
Keyword(s):  
Design Methodology ◽  
Research Experience ◽  
Special Issue ◽  
Content Type ◽  
The Past ◽  
Everyday Practices ◽  
Marginalised Groups ◽  
The Everyday ◽  
Qualitative Methodologies ◽  
Business And Management

Purpose – The purpose of this paper is to reflect on how QROM has become an outlet that gives voice to de-valued and marginalised work/research and those who undertake it. The authors present an overview of the research published in the journal over the past ten years that has provided rich accounts of hidden and marginalised groups and experiences. The authors also summarise the unique contributions of the research covered in the special issue the authors co-edited on doing dirty research using qualitative methodologies: lesson from stigmatized occupations (volume 9, issue 3). Design/methodology/approach – The authors adopt a literature review approach identifying key pieces covered in QROM that surface various forms of qualitative methods employed to illuminate the everyday practices of “Other” occupations, individuals and groups; experiences situated outside of the mainstream and often hidden, devalued and stigmatised as a result. Findings – The authors conclude that the articles published in QROM have demonstrated that in-context understandings are critically important. Such studies offer insights that are both unique and transferable to other settings. A number of invisible or hidden issues come to light in studying marginalised work/ers such as: the hidden texts, ambiguities and ambivalence which mark the experiences of those marginalised; that stigmatised work/research is embodied, emotional and reflexive; and, that expectations of reciprocity and insider-outsider complexities make the research experience rich, but sometimes uncomfortable. Originality/value – The authors review the research published in QROM over the past ten years that contributes to understandings of work, research and experiences of those who are often de-valued, silenced and marginalised in mainstream business and management studies.

Construction productivity revisited: towards measuring performance of construction output

2019 ◽  
Vol 26 (5) ◽  
pp. 794-813 ◽  
Author(s):  
Kim Haugbølle ◽  
Jacob Norvig Larsen ◽  
Jørgen Nielsen
Keyword(s):  
Design Methodology ◽  
Statistical Data ◽  
Evidence Based ◽  
National Accounts ◽  
Step Method ◽  
Content Type ◽  
Construction Productivity ◽  
Housing Projects ◽  
The Past ◽  
New Knowledge

Purpose Construction is repeatedly criticised for its low productivity based on statistical data that do not represent the output of construction adequately. The purpose of this paper is to improve the understanding of construction output – being the numerator in construction productivity calculations – by focussing on changes in quantity of the products, product characteristics and composition of the aggregate rather than as changes in price. Design/methodology/approach The research design of this study applies statistical data from the national accounts along with data from four paradigmatic case studies of social housing projects covering a period of 50 years. Findings The results indicate that while construction output prices have increased threefold over the past 50 years, improvements in performance can only explain approximately 20 per cent. Research limitations/implications The developed four-step method has demonstrated its value as a means to measure changes in the characteristics of the product, but more studies on the actual figures and results over time and regions are required before solid conclusions can be drawn. Social implications This study has added new knowledge of construction output that supports the development of a more accurate construction statistics, which in turn can assist the design of more effective and evidence-based policies for improving construction productivity. Originality/value This paper describes and demonstrates a novel performance-based methodology for addressing changes in the characteristics of the products in a longitudinally perspective, which can potentially provide a better understanding of changes in productivity.

scholarly journals Vulnerable adults in police custody

2019 ◽  
Vol 22 (1) ◽  
pp. 5-8
Author(s):  
Ian Cummins
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Police Custody ◽  
England And Wales ◽  
Content Type ◽  
Increased Risk ◽  
Vulnerable Adults

Purpose The purpose of this paper is to discuss the recent National Appropriate Adult Network (NAAN) report on the role of the appropriate adult. Design/methodology/approach This paper is based on the NAAN report and a review of relevant policy and research literature. Findings There to Help 2 highlights that there are still significant gaps in the provision of appropriate adult schemes across England and Wales. These gaps potentially place vulnerable adults at increased risk. Originality/value This paper is a review of recent research.

FINRA’s disciplinary actions in 2017: increased restitution ordered with minimal changes in number of cases

2018 ◽  
Vol 19 (2) ◽  
pp. 19-23
Author(s):  
Brian Rubin ◽  
Adam Pollet
Keyword(s):  
Money Laundering ◽  
Design Methodology ◽  
Disciplinary Actions ◽  
Financial Industry ◽  
Electronic Communications ◽  
Content Type ◽  
The Past ◽  
Expert Analysis ◽  
Research Analysts ◽  
Practical Implications

Purpose The purpose of this paper is to analyze the Financial Industry Regulatory Authority’s (FINRA) 2017 disciplinary actions, the issues that resulted in the most significant fines and restitution and the emerging enforcement trends from 2017 and beyond. Design/methodology/approach The approach of this paper discusses the disciplinary actions in 2017 and prior years, details the top 2017 enforcement issues measured by total fines assessed, including anti-money laundering, trade reporting, electronic communications, books and records, research analysts and research reports, and explains current enforcement trends, including restitution, suitability cases and technological issues. Findings In 2017, restitution more than doubled from the prior year, resulting in the fourth highest total sanctions (fines combined with restitution and disgorgement) assessed by FINRA over the past 10 years. Practical implications Firms and their representatives should heed the trends in both the substantial restitution FINRA is ordering and the related enforcement issues in the cases FINRA has brought. Originality/value This paper provides expert analysis and guidance from experienced securities enforcement lawyers.

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