scholarly journals The opportunistic approach of the Positive Accounting Theory (PAT) fails to explain choices made at OGX: An anomalous situation?

2019 ◽  
Vol 13 ◽  
pp. e164412
Author(s):  
Adolfo Henrique Coutinho e Silva ◽  
Moacir Sancovschi ◽  
Ariane Gabriela Chagas dos Santos
Keyword(s):  
Life Cycle ◽  
Longitudinal Case Study ◽  
Corporate Scandals ◽  
Study Approach ◽  
Accounting Choices ◽  
Accounting Theory ◽  
Income Accounting ◽  
Accounting Changes ◽  
Positive Accounting Theory

This paper has two objectives: (1) to demonstrate that the main accounting choices made by accountants and managers of OGX Company throughout its full business life cycle were not opportunistic, as often suggested by the hypothesis of Positive Accounting Theory; and (2) to demonstrate that these accounting choices may be better explained by the Theory of Corporate Scandals, by the Monitoring Hypothesis and by the Corporate Reputation Hypothesis. The research was conducted using a longitudinal case study approach, from 2006-2015, in order to identify visible accounting decisions in annual financial statements reports. It was found that the analyzed Company had the incentives to preform opportunistic accounting choices, such as the ones predicted by the PAT hypothesis and had also done through several situations in its business life cycle that could have influenced it to perform opportunistic accounting choices. However, there is no evidence that the Company ever made use of either opportunistic increasing-income accounting changes to impact their financial debt-covenants and bonus plan, or decreasing-income accounting to avoid government intervention, as suggested by the opportunistic approach of PAT hypothesis.

An End-User’s Journey of System Use

2011 ◽  
pp. 124-148
Author(s):  
Zahid Hussain ◽  
Khalid Hafeez
Keyword(s):  
End Users ◽  
Longitudinal Case Study ◽  
End User ◽  
Study Approach ◽  
New Information ◽  
User Attitudes ◽  
System Use ◽  
And Behavior ◽  
Attitudes And Behavior

Using a new information system is a journey that end-users follow, sometimes by choice and at other times by obligation. This journey changes their attitudes and behavior as they explore the system and discover its workings. In this chapter we map such a journey using Morgan’s (1986, 1997) metaphors by tracking a change in end–user attitudes and behavior. We use a longitudinal case study approach to follow this journey, report the direction and any shifts in end-users’ conceptual position. Our results show that within a space of eighteen months the organization’s overall metaphorical stance shifted from the organism to the machine metaphor. This reflects the end-user’s initial optimism for the change to enable ease of working to that of efficiency dictated by the senior management towards the end. This shift was due to organizational conditional factors, such as the ISD methodology.

Altice: creating a complex and constantly evolving empire

2018 ◽  
Vol 20 (6) ◽  
pp. 545-567 ◽  
Author(s):  
Jason Whalley ◽  
Peter Curwen
Keyword(s):  
Mobile Networks ◽  
Annual Reports ◽  
Negative Consequences ◽  
Longitudinal Case Study ◽  
Multiple Sources ◽  
Content Type ◽  
Holding Companies ◽  
Study Approach ◽  
The Usa

Purpose This paper aims to shed light on the development of Altice, a French-based but multinational operator of cable and mobile networks. Design/methodology/approach A detailed longitudinal case study approach is adopted covering the period 2002 to 2018 (inclusive). Data are drawn from multiple sources, including the annual reports of Altice, its filings with the Securities & Exchange Commission, the prospectuses of Altice S.A. and Altice USA and the trade press. Findings The paper demonstrates how, until recently, Altice’s presence in France was relatively limited. This changed, however, with the acquisition of Numericable and SFR. These purchases, along with those of Suddenlink and Cablevision in the USA, were funded by a substantial increase in Altice’s debt burden. To address the negative consequences of this burden, Altice has retrenched through selling or planning to sell some of its operations and spinning-off Altice USA to its existing shareholders. Research limitations/implications The paper highlights the complexity of multinational telecommunication companies. The challenges of developing a longitudinal case study of a company that operates in multiple countries through cascading holding companies is also illustrated by the paper. Practical implications There is a need for more data to be available in the public domain. This will, amongst other things, facilitate the analysis of companies like Altice that operate internationally and bundle products together to enhance their competitiveness. Originality/value This paper charts the growth of Altice, highlighting the role played by frequent merger and acquisition activity and debt in shaping its development and strategy.

scholarly journals Exploring life cycle-based sustainability indicators for building structural frames in concrete

2013 ◽  
Vol 6 (5) ◽  
pp. 832-843 ◽  
Author(s):  
F. R. M. Oliveira ◽  
M. G. Silva ◽  
V. Gomes
Keyword(s):  
Life Cycle ◽  
Prestressed Concrete ◽  
Residential Buildings ◽  
Environmental Indicators ◽  
Functional Equivalence ◽  
Concrete Frames ◽  
Study Approach ◽  
Life Cycle Perspective ◽  
Service Life Estimation

This paper aims at advancing on the validation of indicators of building concrete frames' sustainability from an integrated, life cycle perspective. A case study approach investigates (i) feasibility of comparing sustainability performance of different flooring systems; and (ii) similarity between environmental indicators trends for a typical flooring system and corresponding whole superstructure. Three residential buildings are analyzed, using either prestressed concrete flat (PCF) slabs or reinforced concrete waffle (RCW) slabs and flat beams exposed to a marine environment. SimaPro 7.3 supports calculation of the environmental indicators. Service life estimation is used to ensure functional equivalence and to form a basis for life cycle costing. PCF slabs showed best functional/technical and economic results but were outperformed by RCW slabs' environmental results. Most environmental indicators showed the same trend for both typical floor and whole superstructure.

scholarly journals Nests, arcs and cycles in the lifespan of a studio project

Popular Music ◽  
2014 ◽  
Vol 34 (1) ◽  
pp. 67-93 ◽  
Author(s):  
Mark Slater
Keyword(s):  
Contemporary Music ◽  
Orchestral Music ◽  
Dance Music ◽  
Longitudinal Case Study ◽  
Music Production ◽  
Study Approach ◽  
Creativity Research ◽  
Insight Into ◽  
Gaining Insight

AbstractMiddlewood Sessions produced a kind of popular music that infuses the timbral aesthetics of jazz and orchestral music with the driving rhythms of dance music. This studio project, lasting for almost eight years, provided a rich resource for gaining insight into the increasingly prevalent context of the domestic project studio via a longitudinal case study approach. At the heart of this research is the desire to understand how people collaborate as part of a studio project, how people use technologies to make music and how all of this unfolds over time. To tackle the question of how to understand the shattered, scattered nature of creative practices, and in extending existing creativity research, I propose three ways of thinking about time: nests, arcs and cycles. While explicating this theoretical framework, something of the specific and idiographic nature of the case study, as an example of contemporary music production, is recounted.

scholarly journals Engaging Older Adults in Technology Research: Perspectives on Barriers and Facilitators Using a Case Study Approach

2020 ◽  
Vol 4 (Supplement_1) ◽  
pp. 821-821
Author(s):  
Susan Kirkland
Keyword(s):  
Older Adults ◽  
Older Adult ◽  
Skills Training ◽  
Decision Makers ◽  
Longitudinal Case Study ◽  
Study Approach ◽  
Active Involvement ◽  
Research Perspectives ◽  
Meaningful Engagement

Abstract The aim of OA-INVOLVE is to provide recommendations to support older adult engagement in research that leads to the successful development of technologies for and with older adults. To support this aim we conducted a longitudinal case study project in which we interviewed eight AGE-WELL research teams conducting technology projects to explore the benefits, challenges, and solutions for meaningful engagement. Members of the OA-INVOLVE Older Adult Research Partner Group (OARPG) were involved in all aspects of the project. Findings from the case studies provided important insights regarding structural, contextual, and individual factors that enable and constrain active involvement of older adults. Many projects reported developing unique “workarounds” in order to move beyond involving older adults as participants to involving them as advisors and decision makers. Researchers identified that they often lack the skills, training and resources to engage older adults in a meaningful way and could benefit from capacity building.

scholarly journals Can addressing food literacy across the life cycle improve the health of vulnerable populations? A case study approach

2020 ◽  
Author(s):  
Lucy M. Butcher ◽  
Julia R. Platts ◽  
Nerissa Le ◽  
Michelle M. McIntosh ◽  
Claire A. Celenza ◽  
...  
Keyword(s):  
Life Cycle ◽  
Vulnerable Populations ◽  
Case Study Approach ◽  
Food Literacy ◽  
Study Approach

scholarly journals The role of entrepreneurial orientation in crisis management: evidence from family firms in enterprising communities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Börje Boers ◽  
Thomas Henschel
Keyword(s):  
Crisis Management ◽  
Risk Taking ◽  
Entrepreneurial Orientation ◽  
Family Firms ◽  
Annual Reports ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Study Approach

Purpose The purpose of this paper is to explore and understand how family firms manage a crisis by applying a processual and longitudinal perspective. The objective is to find out how crisis management is approached by family firms in Sweden, Scotland and Germany, using entrepreneurial orientation (EO) as an analytical lens. Further, this paper investigates the role of the owning family in creating and solving a crisis in family firms. Design/methodology/approach This study follows a processual and longitudinal case study approach. Cases are drawn from Germany, Scotland and Sweden. Data collection is based on a combination of interviews with archival data such as annual reports and press clippings. Findings The results show that all studied firms had high levels of autonomy combined with high risk-taking. It is noteworthy, that these dimensions also help to overcome the crisis. Risk-taking and proactiveness can be useful for addressing the crisis. Under certain circumstances, even innovativeness can help to develop new offers. Autonomy is considered central in family firms and only extraordinary circumstances can be owning families make willing to compromise on it. The EO-dimensions are not all relevant at all times. Rather, family firms will emphasize the dimensions during the consecutive stages differently. Originality/value This study compares case companies from Germany, Scotland and Sweden and how EO contributes to their crisis management by taking a longitudinal and processual perspective. Its originality lies in the in-depth studies of companies from three countries.

Sign in / Sign up

Export Citation Format

Share Document