JobKeeper: An Initial Assessment

We present details of the design and implementation of the 2020–2021 JobKeeper program and review the literature on its impacts. JobKeeper stimulated the macroeconomy and restrained job loss in the downturn. But because the program was not narrowly targeted, the cost per job saved was high and the impact most likely regressive. However, it would not have been possible to devise and implement a more targeted program in the available time, and as it was, JobKeeper was arguably implemented later than needed for maximum effectiveness. We therefore recommend that Australia consider establishing a short-time work program for use in future recessions.     

Tourism occupations and education: an exploration study

This article contributes to the literature on the relationship between the tourism industry and vocational tourism education. It reports on an exploratory study of the work of a sample of tourism professionals and their education. The study attempts to classify tourism occupations by modifying an established scheme used in general administration. The study sought to find commonality within the diverse occupations and to go on to relate that to tourism education. The study found that the majority of the sample of 153 contained a common set of 24 activities. In educational terms, marketing, recreation and leisure and finance dominated as relevant subjects to study for tourism occupations. Copyright © 2002 John Wiley & Sons, Ltd.     

Best practices for implementing experimental research methods

Experimental research methods have a long history across a number of different disciplines—including consumer research. Although experiments are just one of many alternative research methods, experiments are notable because they are the best way to establish causation. This makes experiments a powerful tool when researchers need to show cause and effect relationships. In this article, we provide best practices for implementing experimental research methods in consumer studies. Specifically, we discuss several important topics researchers need to consider when designing experiments, including developing hypotheses, operationalizing the variables (manipulated or measured), deciding on the research design (between-subjects, within-subjects, or mixed), selecting the research setting (laboratory, field, or online), understanding the main effect (via moderation, mediation, or moderated mediation), including manipulation and attention checks, determining the sample size, and choosing participants. We provide recommendations that researchers can use to conduct high-quality experiments in a consumer context.     

Irresponsible contagions: Propagating harmful behavior through imitation

‘Monkey see, monkey do’ is an old saying referring to imitating another's actions without necessarily understanding the underlying motivations or being concerned about consequences, such as propagating harmful behaviors. This study examines the likelihood of firms imitating and proliferating others’ unethical, irresponsible practices thereby exacerbating harmful effects among even more firms; in doing so, irresponsible contagions can rapidly spread more broadly, negatively affecting even more consumers. Building upon rivalry- and information-based imitation theories, we examine if harmful behaviors of others, in combination with misbehavior of referent firms, influences the likelihood of a firm to engage in irresponsible consumer-related practices. After examining 25,824 firm-year observations over 12 years, our findings suggest that imitation of harmful product-related behavior occurs; with size an important factor related to proliferation of harmful behaviors. Testing the model against a holdout sample finds 94% accuracy. Implications for scholars, managers, and policy makers are explored.     

Exploring the potential of SMEs to build individual,organizational, and community resilience through sustainability-oriented business practices

Small- and medium-sized enterprises (SMEs) can have significant resources, capacities, and influence in their communities, suggesting they have the potential to be agents for transformative sustainability. However, SMEs will need to move beyond firm-centered sustainable business practices towards strategic approaches that encompass and contribute to resilience-building processes. Amid the unfolding COVID-19 pandemic, we explored what types of sustainable business practices of SMEs can contribute to individual, organizational, and community resilience. We identified six clusters of practice that are important in this regard. The clusters are not solely technical or “environmental” but rather illustrative of deeper sustainable values shaped by organizational structure, culture, and behavior. This paper suggests that SMEs can pursue transformative approaches to sustainability that are more environmentally, socially, and economically sustainable and better able to withstand shocks like the COVID-19 pandemic and can be significant contributors to community resilience. We conclude with a series of future research priorities critical to examine a largely unexplored nexus in the private sector, the linkages and dynamics between sustainability practice, resilience building, and broader community pathways.     

Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance

Review of Accounting Studies - This study uses directors’ and officers’ (D&O) insurance data to examine the relation between tax aggressiveness and tax litigation risk....