Class length and student performance: An extended study

Many accounting educators believe that the student learning of accounting is better facilitated over a longer period of time, rather than a shorter period of time. This study examined the results of student performance in two introductory accounting courses, comparing student performance results of four-week summer classes with the results of traditional 16-week courses. In this research, the same professor taught the spring and summer ACC 201 courses, and two other professors taught both the spring and summer ACC 211 courses. Also held constant were the lecture material, course assignment, and test content. The results of the study indicate that in general, students taking introductory accounting over four weeks fare about as well as students who take introductory accounting over a traditional 16-week period. These results have potential importance beyond accounting education and provide support to universities offering more block courses to better serve individual student needs.     

The drama of interaction within business networks

We propose a dramaturgical approach to the understanding of business networks with particular reference to IMP research. Our purpose is to focus upon immeasurable processes and practices too often neglected by the tangible, variance modeling of business networks (Colville & Pye, 2010; Rinallo & Golfetto, 2006). This paper follows our call to take language and communication more seriously (Ellis, Lowe & Purchase, 2006). The inventive fluidity of communication, in the form of dramaturgy, when added to the rather more entitative IMP model of Actors, Resources and Activities (Håkansson & Snehota, 1995) creates a more processual, theatrical ‘scenario’ of Actor-Characters, Resource Props and Scripted Activities. We employ the dramaturgical approach of Goffman (1956, 1961) which, in keeping with the approach of the IMP Group is centrally attentive to social interaction. In order to illustrate the potential contribution of this approach, we apply this dramaturgical perspective to the interactions described in a published case study (Helander & Möller, 2007, 2008a, 2008b).     

A NICE agenda for IMP research

The IMP (Industrial Marketing and Purchasing) Group has engaged in a number of interesting developments in the past few years. Particularly adventurous have been the agendas of ‘pictures’ and sense-making and of time. In this paper we argue that borrowing and combining contemporary foci within social science on narratives, identity, culture and epoché temporality (for which we use the acronym N.I.C.E) allows the construction of an approach that can integrate these IMP agendas into a new research direction for the group that will keep it at the leading edge of marketing research. The purpose of our paper is to introduce and integrate discursive and temporal elements into the understanding and research of business networks to develop a more dynamic and hermeneutic approach. Our purpose is to provide a contribution to the field in exploring how identities are formed within business networks through narrative episodes in interconnecting relationships over time. We bring together all of the elements of a NICE agenda in an attempt to provide an integrative, ‘multi-lens’ theory of business networks focussed within the IMP research tradition. In doing so, we construct meaning as itself networked; sense-making involves relating presently narrated episodes to symbolic and material aspects of other narrative network episodes and events through emplotment and storying.     

University research and development activities: Intrusion into areas untended? A review of recent developments and ethical issues raised

The traditional and emerging roles of the major research entities in the United States are reviewed. Particularly controversial has been the university's emerging role of applied researcher in addition to its traditional role of basic researcher. Private, for-profit research laboratories have vociferously objected to the funding of university applied research by both the federal government and private industry. The funding of university research by these latter two entities is then reviewed and discussed. In addition to the ethical issue of whether university applied research should be funded, there is apparently another ethical issue regarding how the recipient universities are selected. In essence, if the universities intrusions are merely into untended areas, the first ethical issue seems less serious. Such may be the case if private laboratories are not equipped to perform the research. Of course, the second issue of which university should receive the funding remains. The apparently strengthening ties between universities and private industry are then reviewed. Direct ties between universities and industry still account for a very small part of university research. But impediments to cooperation are melting away as universities market their services to private industry. The authors contend that the government encourages cooperative ventures between universities and industry. They pose questions for all sides and suggest further areas of study should these joint ventures continue as they seem most likely to do. Much of the literature has leaned toward criticism of these joint efforts. Martin Kenney, in the February, 1987 issue of The Journal of Business Ethics, offered one of the more extensive efforts in his criticism of cooperative industrial/university research. Kenney concentrated on the area of biotechnology research. The present article avoids specific areas of research and takes a broad view of these cooperative research efforts. It is less critical than Kenney of the cooperation between industry and universities. David E. Blevins is Associate Professor of Management in the Department of Management and Marketing, University of Mississippi. From 1962–1971 he was employed by Caterpillar Tractor Co. in various management positions including District Representative for four European and Middle East countries. He received a Ph.D. and MBA from the University of Illinois and a BS in Industrial Engineering from the University of Missouri. He has published articles in the Journal of Business Ethics, Journal of Product Innovation Management and Mississippi Business and has published three textbooks. Sid R. Ewer is Assistant Professor of Accountancy at Southwest Missouri State University. His areas of research interest involve public policy and ethics, and he has published in The Journal of System Management. He has spent eight years in state government as an executive for an educational agency, and, prior to state government Mr. Ewer was an executive for industry. He is a Certified Public Accountant, Certified Management Accountant and Certified Internal Auditor.     

Sales and Firm Entry: The Case of Wal‐Mart

Temporary price reductions or “sales” have become increasingly important in the evolution of the price level. We present a model of repeated price competition to illustrate how entry causes incumbents to alternate between high and low prices. Using a six‐year panel of weekly observations from a grocery chain, we find that individual stores employ more sales as the distance to Wal‐Mart falls. Moreover, the increase in the frequency of sales was concentrated on the most popular products, suggesting the use of a loss‐leader strategy.     

The development of company law in India: The case of the Companies Act 1956

The influence of social and cultural context, including imperial influences, and politics on the promulgation of the Companies Act 1956 in post independence India, focusing in particular on accounting regulations incorporated in the Act, is explored using a framework based on the work of McKinnon [McKinnon JL. The historical development of the operational form of corporate reporting regulation in Japan. New York: Garland; 1986]. Within the framework, the promulgation of the Companies Act 1956 is analysed into three phases: source, diffusion and reaction with all phases being influenced by the social and cultural context of India and political processes. In particular, the importance of the role of the government and the socio-economic and cultural context of India is indicated in both the need for, and in the process of, change to the Companies Act 1956.     

Smoke Gets in Their Eyes? Third-Person Effects of Electronic Cigarette Advertising

This study examined the relationship between smoker status and attitudes toward e-cigarette usage, third-person perceptions of e-cigarette advertising, and support for regulation of e-cigarette advertising within the context of a media-saturated environment. Survey results (n = 615) indicated that participants perceived e-cigarette advertisements as having a more powerful effect on others than on themselves and that nonsmokers perceived this more strongly than did smokers. Nonsmokers were found to have more negative attitudes toward e-cigarette use than smokers. Mediation analysis indicated support for a serial indirect effect of smoker status on support for regulation through attitudes toward e-cigarettes and third-person perceptions.