An investigation of cultural cohesion in a community bank

This study examines the culture of a medium-sized community bank based in the Western United States. The study aims to identify the organization's culture and then measure the level of cultural cohesion that exists three years after a major cultural campaign was launched. The cultural characteristics the organization valued most highly were integrity, willingness to serve the customer and teamwork - all components of the official bank document on culture. Interestingly, the analysis uncovered some significant value differences among different employee groups and also employees and management; differences which can affect firm performance levels. The analysis also revealed that changing the culture in an organization does not necessarily lead to cultural cohesion.     

Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation

Review of Accounting Studies - We develop and test explanations for sources of intertemporal variation in the information content of aggregate earnings and how that variation explains variation in...     

Wellbeing and flow in sample of male and female office workers

The paper examines research into wellbeing and flow, considered as enjoyable challenging experiences. A questionnaire study is reported of the association between wellbeing in both work and leisure and flow in a sample of male and female office workers. Based on previous research it is hypothesized that flow is associated with wellbeing; flow is experienced more in work than in leisure; gender differences occur in the activities which give rise to flow. The results support all three hypotheses. The importance of flow for wellbeing is discussed, and a critique of the concept flow is presented. While the complex nature of the concept of quality of life is recognized, it is concluded that research into flow and wellbeing is important.     

Entropy-balanced accruals

Review of Accounting Studies - This study assesses whether the accrual-generating process is adequately described by a linear model with respect to a range of underlying determinants examined by...     

Inflation and real sectoral output shares: Dynamic panel model evidence from seven OECD countries

Models of the cost of inflation often conclude that inflation misallocates resources. For example, inflation may lead to an increase in the variability of relative prices and it is often claimed that this increase in variability leads to a misallocation of resources. This claim raises the following empirical question, does inflation alter the composition of real output; that is, does it change real output shares? We examine this question using dynamic panel data methods for nine sector panels each with seven OECD countries from 1970 to 2005. We find evidence that inflation changes the real shares of some sectors even when inflation is treated as endogenous.     

A call for renewal in tourism ethnographic research: the researcher as both the subject and object of knowledge

Our critique of tourism ethnographic research argues that too much existing published work tends to cite preceding studies as methodological precedents without stating how particular approaches were operationalised. Moreover, findings are often presented as individual cases with limited utility in terms of theory-building or wider understanding of contextual phenomena. We argue that closer attention first to current developments within anthropology which seek to overcome researcher naivety and, second, greater philosophical reflexivity would elevate both the rigour with which such work is undertaken and the seriousness with which it is received in the wider academy. We call for a double-reflexivity in ethnographic research in tourism that accepts both the specific situational nature of individual studies and the wider discursive frames within which they are embedded. We call for constant reflection on, and acknowledgement of, this duality in ethnographic research where, after all, the researcher is so intimately embedded in empirical and subjective terms.