H. Thomas Johnson, a long standing accounting historian, reflects on how current business practices, which predominantly utilise accounting as their language, are hastening the planet’s decline. His latest article, "The tragedy of modern economic growth: A call to business to radically change its purpose and practices," is recently published in Accounting History, and is currently free … Continue reading The Tragedy of Modern Economic Growth
[The following post is re-blogged from the London School of Economics and Political Science Business Review. Click here to view the article from LSE. It is based on a paper recently published in Administrative Science Quarterly titled "How Cinderella Became a Queen: Theorizing Radical Status Change."From LSE:] The case of Italian grappa shows that more … Continue reading How to turn a Cinderella product into a market queen
Republished with permission. The original post was published on the ASQ Blog. *** Authors: Paolo Quattrone – University of Edinburgh Business School Interviewers: Federica Foce Massa Saluzzo – Universita´di Bologna Daniela Iubatti – IESE Business School Article link: http://asq.sagepub.com/content/60/3/411 Question 1. An eye-opening element of your paper is the discussion on the procedural approach to … Continue reading Quattrone (2015). Governing Social Orders, Unfolding Rationality, and Jesuit Accounting Practices: A Procedural Approach to Institutional Logics
[We're pleased to welcome Martin Mende of Florida State University. Dr. Mende recently collaborated with Jenny van Doorn of the University of Groningen on their article "Coproduction of Transformative Services as a Pathway to Improved Consumer Well-Being: Findings from a Longitudinal Study on Financial Counseling" from Journal of Service Research.] What inspired you to be … Continue reading Martin Mende on Coproduction of Transformative Services
We're pleased to congratulate Journal of Accounting, Auditing and Finance Editor Bharat Sarath of Rutgers University who was a winner of the prestigious 2013 Abacus Best Manuscript Award! Bharat Sarath and co-author Joshua Ronen of New York University received the award for their paper entitled "Financial Statements Insurance." The paper appeared in the Accounting Foundation … Continue reading Congratulations to SAGE Editor Bharat Sarath!
According to a December 2010 report from the United States Bureau of Labor Statistics' Monthly Labor Review report, the U.S. housing bubble peaked in 2006 and burst in 2008. Residential-construction-employment fell to levels lower than those in 1993 and foreclosure signs quickly became a common sight in neighborhoods across the country. But were some neighborhoods … Continue reading Do Home Foreclosures Affect Some Neighborhoods More than Others?
Is it easier for someone to be corrupt at different levels within an organization? Does corruption depend on the resources available? Authors István Jávor and David Jancsics discuss this topic in their article from Administration and Society entitled "The Role of Power in Organizational Corruption: An Empirical Study," winner of the 2014 Best Article Award from the Public … Continue reading How Much is the Organizational Power Structure to Blame for Corrupt Behavior?
What is the economic impact of corruption? And who is hurt most by these misguided acts? Author Adriana S. Cordis discusses this topic in her article "Corruption and Composition of Public Spending in the United States" from Public Finance Review. The abstract: I investigate the relation between corruption and the composition of state government spending … Continue reading Who is Hurt By Corruption in the United States?
While Latin America is taking in more tax revenue cumulatively than it did twenty years ago, the International Business Times reported in 2012 that the income gap between the wealthy and the poor is still drastically wide, with the richest 20 percent making 20 times more than the poorest 20 percent. So what's changed in … Continue reading Public Finance Review’s Special Issue: Analyzing the Redistributive Impact of Taxes and Transfers in Latin America
It's unavoidable - tax day comes each year. As a reward and to celebrate the day "after," we are pleased to offer an interdisciplinary collection of key articles on taxes and accounting, available free to access through May 31: “Research Challenges in Accounting and Finance in a Globalized Economy” published in Journal of Accounting, Auditing and Finance by Kashi … Continue reading Nothing Certain But Death and Taxes…