Article Gateway
Not a member yet
7100 research outputs found
Sort by
Do City Governments Manage Their Financial Data Prior to Mayoral Elections?
No full textGovernmental Accounting Standings Board (GASB) Statement No. 34 requires financial reporting for state and local governments. The motivation behind GASB 34 was to make governmental financial reports more comprehensive and transparent. Until its implementation, data on state and local governments was not reported consistently from entity to entity. This paper extends the earnings management literature to include municipalities and funds management. In particular, earnings cannot be reported in governmental units. Instead, Changes in Fund Balance is used. Thus, a unique contribution is the use of earnings management models to test Fund Balance management. We use a version of the Jones model (Meisel, 2007). We test whether incumbent mayors running for reelection manipulate financial position to gain reelection. In addition, we test the magnitude of any possible manipulation. We find that incumbent mayors do manipulate financial position to gain reelection. However, we do not find that the manipulation is significant. But, in a test of segments, we did find that the positive segment is significant while the negative segment is not
Organizational Dynamics and Employee Motivation: A Leadership Analysis of Global Tech Giant Google
No full textThis article examines Google’s leadership model and its impact on the innovation of the company’s products, employee motivation, and the organization’s culture. The study investigates a fundamental problem facing contemporary management: how transformational and democratic leadership styles can be scaled effectively in large, diverse, and innovation-driven organizations. The key observations are that while Google’s culture of innovation is inspiring and fosters creativity, the leadership must continue to evolve to address employees’ challenges, increase openness, and maintain autonomy in strategic direction. By conducting a qualitative case study grounded in an extensive literature review, the research synthesizes its findings from many sources, including academic and industrial, and concludes by providing recommendations on how to evolve Google’s leadership strategy, simplify decision-making, promote ethical leadership, and enhance employee well-being. Future research needs to examine the long-term effects of technological innovation and flexible work on leadership effectiveness at Google. The case study was written with the inclusion criteria emphasizing English-language publications and peer-reviewed publications from 2007 to 2025
Closing the Gap: Strategies for Advancing Gender Equity in the Workplace
No full textThis study examines U.S.-based organizations advancing gender equity (GE) in the workplace amid shifting political and societal attitudes toward diversity, equity, and inclusion (DEI). Using Computer-Assisted Telephone Interviews (CATI) with 80 HR leaders, we identify practices that are helping to advance GE. Regression analysis shows mentoring programs significantly correlate with equitable pay and reduced gender pay gaps. Qualitative findings highlight three mentoring outcomes - leadership skill development, network building, and goal setting with feedback - as key drivers of increased gender equity. Results inform best practices for closing the gender gap in U.S. organizations
Offshoring in the Age of AI: A Theoretical Investigation
No full textOrganizations operating in the AI space present themselves as key drivers of innovation, transforming industries such as healthcare, finance, and transportation. However, a significant and often underappreciated factor behind their rapid growth is the strategic use of offshored labor. This practice allows companies to access cost-effective talent pools, increase efficiency, and scale operations. As organizations continue to “offshore” many of their operations across national boundaries, they also reconfigure their relationship with their workforce. In this paper, we examine the impact of offshoring on the employer-employee contract, primarily through the lens of the exit-voice argument proposed by the economist Alfred Hirschman in 1970. Our contention is that offshoring reconfigures the employer-employee relationship, replacing earlier psychological contracts with an increasingly transactional character. We also present a framework of new HR imperatives that confront organizations and employees in the post-offshoring age, and discuss the ethical challenges facing organizational theorists, who must represent this tricky debate fairly in their research and the classroom without taking recourse to ideological formulations which conflate corporate welfare and social welfare
2024: A Very Good Year for IJBA
No full textThis analysis of articles published in the International Journal of Business Anthropology during 2024 offers a glimpse of the research methods, contexts, and findings of the journal. Although the methods and content differ somewhat from the journal’s stated methods and focus, the articles provide a rich variety of studies of largely Asian and primarily Chinese anthropology which is now rebounding following the 1952-1979 silencing of anthropology and sociology in China as being a part of “bourgeois pseudo-science” (Malighetti 2019). As this sample of articles shows, anthropology is now alive and well in China, even though there is sometimes a subtext that may be read into articles that are ostensibly about another time and place. But this is real and sophisticated anthropology that is interesting and meaningful. It needs and deserves a broader set of readers and authors from adjacent fields focusing on less affluent consumers in Asia and elsewhere
Does an Import Tariff Negatively Affect Economic Growth?
No full textAn import tariff raises the price of imports causing a rise in producer surplus and a fall in consumer surplus on importable products inducing their domestic producers to increase production, which then raises the demand for the factor used intensively and lowers that for the factors used less intensively in their production. Also, according to the Stolper-Samuelson theorem, under the assumption of full-employment and constant capital-labor ratio, this leads to a rise in the real earnings of the factor used intensively and a fall in the real earnings of the factors used less intensively of the products. If the total of gains in producer surplus and earnings of the intensive factor is more than the loss in consumer surplus plus and earnings of less intensive factors, the nation experiences a net economic growth. We apply the VAR model on US data over the period 1990-2020 and finds an import tariff to have no impact on U.S. income and, therefore, on U.S. economic growth
Which Online Degree Programs Are in Demand: Evidence From Accounting and Marketing Majors
No full textWe seek answers to the following research questions: 1) What online degree program attributes are attractive to college students? 2) Which individual demographic variable(s) affect students’ preference for different online programs? 3) How do students' academic fields affect their online program preference and willingness to pay? Results from a survey of 314 participants suggest that college students value and are willing to pay more for online business degree programs that offer concentrations or are taught by regular full-time faculty. Regression results indicate that first-generation college students are more cautious with their education investments than their counterparts. Additionally, while accounting students prioritize online programs with concentrations or full-time regular faculty, a larger percentage of them are reluctant to pay more compared to marketing students
Comparing LGBTQ+ and Non-LGBTQ+ Video Game Consumers to Understand the Impact of LGBTQ+ Images on Brand Resonance
No full textThis study aims to explore the relationship between LGBTQ+ culture in video games and brand resonance, aiming to understand to what extent the use of LGBTQ+ cultural assets can affect brand awareness, quality, and loyalty between LGBTQ+ and non-LGBTQ+ consumers. An online survey collected data from 488 people, and a proposed model was tested using SEM multigroup analysis. Findings show that the impact of the “LGBTQ+ cultural assets” differs between LGBTQ+ and non-LGBTQ+ consumers. The results of this study suggest the LGBTQ+ culture in a video game is the key predictor of brand loyalty among LGTBQ+ consumers
Safety Preparedness of Secondary Schools in Central Highlands of Kenya
No full textSchool safety is an essential element of the teaching-learning process because it provides an opportunity for students to exploit and maximize their potential for learning, growth and development. The study aimed to investigate safety preparedness of secondary schools in Embu East Sub County, Kenya. The specific objective for the study was to find out the level of awareness of staff regarding school safety. The quantitative data were analyzed using the Statistical Package for Social Sciences (SPSS) for descriptive statistics, while the qualitative data was obtained through interviewing individuals using questions developed by the researcher touching on safety awareness. The researcher identified three common themes: the need for policy guidelines on safety preparedness, the need to involve all stakeholders in safety preparedness and the need for prioritization of resources towards implementing school safety policies and programs. The qualitative data were analyzed using thematic analysis. The findings from this study showed that there is lack of safety preparedness in schools
The Synthesis of a Mentorship System in the Schools of the Sisters of St. Paul de Chartres in Thailand: A Pathway to Sustainable Administrator Competency Development
No full textThis research explores and synthesizes the administrator competency development process in schools of the Sisters of St. Paul de Chartres through a mentorship system. The study involved nine individuals’sample selected based on specific inclusion and exclusion criteria. The instruments comprised six developmental steps.
The findings indicate that setting shared goals, consulting planning, defining roles, responsibilities and effective communication, practicing the 8 core skills, having unity’s sense and fair evaluation criteria are steps to increase efficient management and the organization’s good relationships