Social network analysis in accounting information systems research

This paper introduces social network analysis as an alternative research method for conducting accounting information systems related research. With advances in information and communication technologies, transaction data are being recorded in electronic form, resulting in a variety of research opportunities to examine dyadic interactions. A network consists of a set of nodes connected by ties. Social network research focuses on how outcomes are influenced not just by the attributes of the nodes (e.g. individuals), but also by the ties connecting nodes to each other. The nodes are typically conceptualized as actors, such as individuals, teams, or organizations. A unique network structure is created to reflect each different type of tie, such as trust, advice, collocation, or organizational affiliation. Social network analysis can be used for research examining individual, dyadic or network levels of analyses, and is a powerful tool for conducting multi-method research. Given the vast amounts of trace electronic data collected via accounting information systems, this paper reviews how social network analysis not only opens new research avenues for accounting information systems researchers, but identifies opportunities for the field of accounting information systems to inform social network research by identifying new network structures and dynamics leveraging transactional data.     

Shutting up shop: understanding the international exit process in retailing

Internationalisation is a much-studied phenomenon. Exit from international markets has been less analysed. Where it has been studied, most work has been on motives and causes, with relatively little on processes. This article explores the process of international exit in a retail context. It examines the run-up to, announcement of and fall-out from the decision by Marks and Spencer (one of Britain's leading retailers) to close its French stores. The article concludes that understanding the process of market exit is at least as important both for theoretical and practical reasons as understanding the decision to exit or divest. Further research needs to be undertaken on market exit and the processes involved, in order to contribute further to the theory and practice of internationalisation.     

Trade Impact Analysis on the ASEAN-China Trade in Goods Agreement

Background ASEAN and China signed the ASEAN-China Framework Agreement on Comprehensive Economic Cooperation which entered into force on 1 July 2003.     

Information Processing Differences among Broadcast Media: Review and Suggestions for Research

Abstract

The research literature on the processing and cognitive response differences among broadcast media is reviewed and considered in relation to recent theoretical advances, with particular attention being given to resolving the inconsistent findings between the studies. Suggestions are provided for conducting research on the subject.     

A catalogue of success? Argos and catalogue showroom retailing

With the exception of Argos, catalogue showroom retailing has not been a major success in Europe. Argos, founded in 1973 by the Green Shield stamp entrepreneur, Richard Tompkins, has grown to be one of Britain's leading retailers. Its corporate history, with two periods of independence and two periods as a business unit in a conglomerate, is of interest. Its innovativeness, through its catalogue development and format experimentation, makes Argos important to our understanding of retail change. The catalogues themselves are essential social and retailing history documents. Now part of GUS plc, Argos has to face the challenge and opportunities of the Internet. With experience of the catalogue as an intervening element in the customer purchase process, Argos has further potential as a multichannel retailer.     

Employment in DIY Superstores

Employment patterns in food superstores have received much research attention in recent years. Employment in non-food superstores has, however, been inadequately researched. Anecdotal and visual evidence suggests that non-food superstores employ fewer staff, more males than females, and more full-time than part-time workers, in comparison with food superstores,. This article quantifies employment in DIY superstores as a basis for future research.     

The impact of scanning on employment in UK food stores: A preliminary analysis

New technology increasingly is being introduced into retailing at the operational level. One particular example is bar code scanning in food stores. By July 1986 there were 636 shops in the UK with operational scanning systems at point‐of‐sale, and of these 60 per cent were food stores. It has been suggested that scanning checkouts can cause change in employment structures and even job loss. This paper investigates some of the employment implications of laser scanning checkouts in a sample of food stores.     

Does Ethnic Discrimination Vary Across Minority Groups? Evidence from a Field Experiment*

We conduct a large‐scale field experiment to measure labour market discrimination in Australia, one quarter of whose population was born overseas. To denote ethnicity, we use distinctively Anglo‐Saxon, Indigenous, Italian, Chinese and Middle Eastern names. We compare multiple ethnic groups, rather than a single minority as in most other studies. In all cases we applied for entry‐level jobs and submitted a CV indicating that the candidate attended high school in Australia. We find significant differences in callback rates: ethnic minority candidates would need to apply for more jobs in order to receive the same number of interviews. These differences vary systematically across ethnic groups.     

The National Collegiate Athletic Association Cartel: Why it Exists,How it Works,and What it Does

In this essay we consider why American colleges and universities participate in big-time commercialized intercollegiate sports, and how sports came to play such a prominent role on American college and university campuses. We also review how the National Collegiate Athletic Association (NCAA) developed as a body to regulate player safety and transformed itself into an economic regulator, the means by which the NCAA attempts to maintain its control, increase revenues, and reduce costs for college sports programs. We also examine how the organization succeeds in the face of institutional characteristics that imply that its cartel activities would be doomed. Finally, we speculate on what changes might be on the horizon for the NCAA and college athletics.