Sally Widener published her paper “The Role of Diagnostic and Interactive Control Uses in Innovation” in Accounting Organizations and Society, a leading accounting research journal. Diagnostic control use is when control information is used to track and monitor performance while interactive control use is information that is shared vertically through the organization to align behaviors and communicate the concerns of top management. The findings from the study suggest that the individual control uses as well as their combined use drive product innovativeness in terms of innovation rate and product newness and provides insight on specific relationships. Moreover, the study shows that several of the results are conditional on the amount of technological turbulence in firms’ external environments.
Derek Dalton, Jeremy Vinson, and Sally Widener published their co-authored paper “Is Prestige Only Beneficial? A Cost of Perceived External Prestige Among Accounting Employees” in European Accounting Review, a premier accounting research publication. The study finds that employees who work at organizations that are thought to be prestigious by outsiders have higher job satisfaction but possess more negative job attitudes related to coworker competitiveness. This suggests that when employees perceive that the satisfaction associated with working at a prestigious organization is outweighed by the stress of competitive coworkers, employees will be more likely to leave their organizations.
Kathryn Kisska-Schulze’s paper, “The Robotic Revolution: A Tax Policy Collision Course”, is forthcoming in the Temple Law Review, a leading legal journal. The article describes competing points of views on whether robots and automated labor should be taxed in the same way that human labor is. The author argues that Congress should not enact a ‘robot tax’ in part because robot labor can be used to augment human labor without significantly reducing the size of the human workforce.
