Serious Leisure and Recreation Specialization: An Uneasy Marriage

A case is made to wed research on serious leisure and recreation specialization. Before such a marriage can occur, the strengths and differences of the two perspectives must be examined. In this article, four important contributions of the recreation specialization are put forward that will further our understanding of serious leisure and intense forms of leisure. These are (1) there is diversity among participants involved in the same leisure activity, (2) we can quantify recreation specialization and serious leisure, (3) there are gradations of seriousness and specialization, and (4) there are practical applications of understanding that participants vary along a specialization continuum.     

Sociomateriality — taking the wrong turning? A response to Mutch

In responding to Mutch's (2013) commentary on sociomateriality, our aim is to reassert a well-established tradition of plurality in theoretical approaches in information systems and organization research. We challenge his critique by proxy and exclusionary discourse in favour of identifying commonalities and mutuality among theories that explore subtle realism. Further, we maintain that ruling out novel perspectives and stifling innovation is likely to undermine any field of study. If there is a measure of healthy scholarship then it is surely our capacity to sustain the conditions that foster openness and experimentation in the framing and doing of our research endeavors.     

Examining CEO succession and the role of heuristics in early‐stage CEO evaluation

This study develops and tests predictions regarding factors that influence early‐stage CEO evaluation. We suggest that contextual elements of the CEO succession process will influence the heuristics that directors employ to aid in their early evaluation of a CEO because traditional performance metrics, such as firm performance, are less diagnostic of CEO quality in the first years of their tenure. Broad empirical support for our theoretical arguments is shown in a sample of Fortune 1000 firms. Copyright © 2012 John Wiley & Sons, Ltd.     

A Business Economics Foundation for Accounting: The Dutch Experience

In this paper, experimental, computer simulation methods are used to demonstrate how a depreciation-type adjustment influences the distributional form of accounting earnings. The results confirm conjectures that earnings distributions generally, with or without depreciation adjustments, tend towards a normal form as a function of increasing ‘activity’ levels. They also indicate that depreciation is likely to accelerate the transition towards a normal form as activity levels increase and to transform a non-normal form to one that is significantly closer to the normal at relatively low activity levels. The impact of the fixed asset ‘impairment’ rules is also investigated. The results reported in the paper have implications for standard-setting, risk analysis and inference using accounting earnings and related numbers, including ratios based upon earnings.