Datification and the Pursuit of Meaningfulness in Work

Proliferation of digital means of tracking worker activities has contributed to the rise of data‐driven approaches to managing people, with employees often required to record their activities for accountability purposes. Increased requirement for such datification work occurs at a juncture where meaningfulness is one of the most sought‐after work features. Datification work could both facilitate and hinder the pursuit of meaningfulness, yet literature provides little guidance into the nature of the connection and how it transpires. Our inductive study of academic professionals using an accountability system suggests that datification work characteristics link to meaningful work experiences in complex ways. We advance current theory on work meaningfulness by theorizing the role of a new work condition – datification – in meaningfulness experiences of professionals, outlining how system design and the institutional context become important elements influencing meaningful work experiences, and explaining how meaningfulness experiences are constructed through system appropriations.     

Entrepreneurship ecosystems and women entrepreneurs: a social capital and network approach

This study investigates the effects of venture typology, race, ethnicity, and past venture experience on the social capital distribution of women entrepreneurs in entrepreneurial ecosystems. Social network data from two municipal ecosystems in Florida, USA (Gainesville and Jacksonville), suggest that network connectivity and the distribution of social capital are significantly different for men and women entrepreneurs. This difference is contingent on the venture type. Male entrepreneurs show higher comparative scores of bridging social capital in aggressive- and managed-growth venture networks, while women entrepreneurs surpass their male counterparts’ bridging capital scores in lifestyle and survival venture networks. Lastly, experienced women entrepreneurs that self-identified as white showed a higher degree of network connectivity and bridging social capital in the entrepreneurial ecosystem than less experienced non-white female entrepreneurs. Implications for entrepreneurship practice and new research paths are discussed.

     

Chief financial officer demographic characteristics and fraudulent financial reporting in China

We investigate whether management's cognitions, values and perceptions are associated with fraud for 18 863 firm‐years for Chinese listed firms from 2000 to 2014. Demographic characteristics of the chief financial officer (CFO) are used as proxies for management's cognitions, values and perceptions. We find that fraudulent financial reporting is higher when CFOs are younger, male, and have lower education backgrounds. An analysis of inflated earnings, fictitious assets, material omissions and other material misstatements provide similar results, with the exception that CFOs with higher education levels are associated with more inflated earnings.     

Direct evidence on the marginal rate of taxation on dividend income

Miller and Scholes (1978) hypothesize that the marginal tax rate on dividend income may be less than the marginal rate of tax on capital gains. Their hypothesis is dependent upon individuals utilizing existing provisions of the Code which serve to reduce the taxation of dividends. In this study, estimates of the marginal and effective rates of tax on dividend income for the year 1979 are presented using the Statistics of Income sample of returns. The average marginal rate of tax on dividend income is estimated to be 40%, while the average effective rate of tax is estimated to be 30%.     

A review of the effect of an accommodation program to support nurses with functional limitations

The National Institutes of Health Clinical Center, Nursing and Patient Care Services, has developed a program to manage staff with functional restrictions using consistent processes and assignments that support the goals of the department while helping to contain costs.