An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants

“Official” histories are, typically, written by those with the most power and influence. In the case of the accounting industry, the content of professional journals and histories of major firms or professional leaders are taken as the most authoritative sources to uncover the past. In this paper, we contrast articles on racial inclusion published in South Africa's leading professional accounting journal with the experiences of black chartered accountants in the country. We interviewed 38 of the first 220 black CAs in South Africa. Their stories of discriminatory treatment by accounting firms contrast sharply with the official version of history gleaned from the professional journal. Sharing their stories herein helps correct the historical record.     

Consumers’ attitudes,knowledge, self‐reported and actual hand washing behaviour: a challenge for designers of intervention materials

Cross contamination by microbial pathogens in the kitchen environment may play an important role in many cases of food borne illnesses. Hand washing has been shown to be one of the most important factors in controlling the spread of microorganisms and in preventing the spread of disease. However, educational campaigns such as distribution of information leaflets, workshops, performance feedback and lectures have been, at best, associated with a transient improvement in compliance rates. In addition, the majority of research investigating UK consumers’ food safety behaviour has examined self‐reported as opposed to actual hand washing behaviour. This research utilises psychological theory in an attempt to understand how one might design a more effective hand washing campaign. Social cognition models were utilised to explore the relationship between consumers’ knowledge, attitudes, self‐reported and actual hand washing behaviour. The research was conducted in two stages. Firstly, salient beliefs of 100 consumers towards food safety were obtained using open‐ended questions. Secondly, the food handling practices of 40 consumers were observed and their food safety attitudes and knowledge determined using structured questionnaires. All the participants were knowledgeable about hand washing techniques, intended to wash their hands and generally had positive attitudes towards the importance of washing their hands. However, none of the participants adequately washed their hands on all appropriate occasions. The attitude statement results suggest measures of perceived behavioural control, perceived barriers and perceived risk may provide developers of food safety intervention materials with more useful information compared with measures of consumers’ knowledge or intention. Issues of habit and optimistic bias also need to be given consideration when designing intervention materials to change hand washing behaviour of consumers.     

Exercise as a Means of Reducing Perceptions of Work‐Family Conflict: A Test of the Roles of Self‐Efficacy and Psychological Strain

Prior research suggests that exercise has positive benefits for individuals and the organizations they work for. Using the literature related to social cognitive theory and exercise, the present study hypothesizes and tests the effects of exercise on two directions of work‐family conflict: work interference with family (WIF) and family interference with work (FIW). Using a sample of 476 working adults, we found that exercise was both positively related to self‐efficacy for managing work‐family conflict and negatively related to reported psychological strain, which in turn were related to reductions in work‐family conflict. Model fit for the data support our contention that exercise indirectly influences work‐family conflict via its direct impact on increased self‐efficacy and reduced psychological strain. © 2014 Wiley Periodicals, Inc.     

Corporate Objectives in Sports Sponsorship

This article considers corporate objectives in sports sponsorship. The important question is to determine why companies sponsor sport when there are other promotion techniques available to them. Reasons for sponsoring sport in the first place are discussed, as well as broad corporate objectives in becoming involved in sponsorships. This study involved a sample of 45 sponsors who received media exposure in South Africa between November 1984 and March 1985. Results show that the most important reasons for sponsoring sport include potential TV coverage, promoting the corporate image and the potential of spectators as customers. Anonymous sponsorship, even philanthropic, is rare.     

Human resource management responsibilities in private clubs

ABSTRACT

Private clubs have long been considered a unique segment of the hospitality industry. Clubs are different than other types of hospitality enterprises in many respects, including their ownership, revenue sources, management, and specifically, in the management of human resources. This article focuses on how human resources are managed in one regional chapter of the national association of club managers (New England). First, a focus group of club managers in New England was conducted. Next, a survey was conducted of club managers belonging to the New England chapter of the Club Managers Association of America. Findings suggest that very few clubs have human resource directors; responsibilities tend to be delegated through the organization; clubs have certain human resource management challenges associated with not having a human resource director; and general managers are actively involved in the management of human resources.     

CEO Pay-For-Performance Heterogeneity Using Quantile Regression

We provide some examples of how quantile regression can be used to investigate heterogeneity in pay‐firm size and pay‐performance relationships for U.S. CEOs. For example, do conditionally (predicted) high‐wage managers have a stronger relationship between pay and performance than conditionally low‐wage managers? Our results using data over a decade show, for some standard specifications, there is considerable heterogeneity in the returns‐to‐firm performance across the conditional distribution of wages. Quantile regression adds substantially to our understanding of the pay‐performance relationship. This heterogeneity is masked when using more standard empirical techniques.