Lan Anh Nguyen, Steven Dellaportas and Duc Hong Thi Phan
This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.
Abstract
Purpose
This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.
Design/methodology/approach
Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.
Findings
The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.
Research limitations/implications
The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.
Practical implications
This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.
Originality/value
This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.
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Steven Barnes, Jerome Carson and Kevin Gournay
Evidence suggests supported living can improve functioning and reduce need. However, its lack of a clear definition has presented significant challenges to establishing a…
Abstract
Purpose
Evidence suggests supported living can improve functioning and reduce need. However, its lack of a clear definition has presented significant challenges to establishing a definitive evaluation of its efficacy. This study aims to evaluate the efficacy of a defined model of supported living using in terms of reductions made to aspects of clinical and social recovery.
Design/methodology/approach
A naturalistic, non-controlled assessment was conducting using using the Camberwell Assessment of Need Clinical Scale with a sample of adults with severe and enduring mental illness residing with a UK-based mental health company at 1 of 12 UK locations.
Findings
Analysis regarding preliminary outcomes relating to health and social need is presented with comparison between admission and six-months post-admission (N = 90). Additional analysis relating to outcomes at 12 months is also provided (N = 39). Significant outcomes are noted at both timepoints in terms of reducing unmet need and levels of formal and informal help given/required during tenancy.
Practical implications
The findings support that, even in the absence of clinical recovery, opportunities exist to make meaningful and valuable improvements to unmet need and functional independence, with implications for clinical practice in the context of supported living.
Originality/value
The findings provide encouraging early indications of the benefits of the model in making meaningful reductions to functional and psychological needs in individuals with severe and enduring mental illness.
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Klára Vítečková, Tobias Cramer, Matthias Pilz, Janine Tögel, Sascha Albers, Steven van den Oord and Tomasz Rachwał
Case studies are widely used in business education as an action-oriented teaching method to develop students’ problem-solving skills. While they are popular in the classroom, the…
Abstract
Purpose
Case studies are widely used in business education as an action-oriented teaching method to develop students’ problem-solving skills. While they are popular in the classroom, the authors know little about how best to design and use case studies and whether they improve students’ learning experience and outcomes. This paper aims to investigate whether pedagogically developed case studies lead to better student learning outcomes than do traditional case studies.
Design/methodology/approach
This large-scale, international quantitative research surveyed students (N = 159) at four major faculties of business and economics in Belgium, the Czech Republic, Germany and Poland to determine whether integrating pedagogical principles into the design phase of teaching cases and adhering to pedagogical principles in case study design affected students’ learning outcomes.
Findings
This study finds that pedagogically developed case studies have a more positive impact on student learning compared to traditional case studies. In addition, the authors found that students who have had previous experience with case-study work and who have positive perceptions of it had even better learning outcomes compared to students who have had no previous experience with case-study work and have negative perceptions of it.
Originality/value
Anecdotal accounts of using case studies in business education suggest that they have a positive impact on the teaching-learning process and learning outcomes, yet very few studies have surveyed students themselves to evaluate whether case-study teaching and learning does in fact lead to better learning outcomes. By empirically showing that teaching with pedagogically developed case studies leads to better learning outcomes, the study suggests that developing case studies using these methods can improve student learning. In addition, the study suggests that students with no prior experience with case studies or with negative prior experiences may need greater preparation and support to fully benefit from case-study work.
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Air pollution poses a significant global threat to both human health and environmental stability, acknowledged by the World Health Organization as a leading cause of…
Abstract
Air pollution poses a significant global threat to both human health and environmental stability, acknowledged by the World Health Organization as a leading cause of non-communicable diseases (NCDs) and a notable contributor to climate change. This chapter offers a comprehensive review of the impacts of air pollution on health, highlighting the complex interactions with genetic predispositions and epigenetic mechanisms. The consequences of air pollution to health are extensive, spanning respiratory diseases, cardiovascular disorders, adverse pregnancy outcomes, neurodevelopmental disorders, and heightened mortality rates. Genetic factors play a pivotal role in shaping individual responses to air pollution, influencing susceptibility to respiratory illnesses and the severity of symptoms. Additionally, epigenetic changes triggered by exposure to pollutants have been linked to respiratory health issues, cancer development and progression, and even transgenerational effects spanning multiple generations. As countries, including the UK, pursue ambitious targets for reducing emissions, ongoing research into the complex interplay of air pollution, genetics, and epigenetics is essential. By unravelling the underlying mechanisms and advancing preventive and therapeutic strategies, we can protect public health and promote sustainable environmental practices in the face of this pervasive global challenge.
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Nancy Côté, Jean-Louis Denis, Steven Therrien and Flavia Sofia Ciafre
This chapter focuses on the COVID-19 pandemic’s impact on the recognition through discourses of essentiality, of low-status workers and more specifically of care aides as an…
Abstract
This chapter focuses on the COVID-19 pandemic’s impact on the recognition through discourses of essentiality, of low-status workers and more specifically of care aides as an occupational group that performs society’s ‘dirty work’. The pandemic appears as a privileged moment to challenge the normative hegemony of how work is valued within society. However, public recognition through political discourse is a necessary but insufficient element in producing social change. Based on the theory of performativity, this chapter empirically probes conditions and mechanisms that enable a transition from discourse of essentiality to substantive recognition of the work performed by care aides in healthcare organizations. The authors rely on three main sources of data: scientific-scholarly works, documents from government, various associations and unions, and popular media reports published between February 2020 and 1 July 2022. While discourse of essentiality at the highest level of politics is associated with rapid policy response to value the work of care aides, it is embedded in a system structure and culture that restrains the establishment of substantive policy that recognizes the nature, complexity, and societal importance of care aide work. The chapter contributes to the literature on performativity by demonstrating the importance of the institutionalization of competing logics in contemporary health and social care systems and how it limits the effectiveness of discourse in promulgating new values and norms and engineering social change.
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Anas Al-Fattal, Rachel Lundbohm and Eddie Gene Walker II
In response to the COVID-19 pandemic, remote work has become widespread and shows no sign of being eliminated. Therefore, it is important to identify the skills necessary to be an…
Abstract
Purpose
In response to the COVID-19 pandemic, remote work has become widespread and shows no sign of being eliminated. Therefore, it is important to identify the skills necessary to be an effective leader in virtual environments as well as train undergraduate students to become effective virtual leaders.
Design/methodology/approach
Through a Qualtrics panel drawn from the US, this study examines the perceptions of 517 undergraduate students related to virtual leadership skills and their perceived preparedness to exhibit these same skills.
Findings
Also, a paired samples t-test demonstrates the significant difference between undergraduate students’ perceptions of relevant virtual leadership skills and their perceived preparedness to exhibit those skills, specifically communication skills, technological proficiency, time management, motivating others, employee engagement, strategic thinking and self-motivation/discipline.
Research limitations/implications
This study has limitations related to sampling error and bias. This study is subject to sampling error because the sample population utilized a panel. Respondents of this survey were members of Qualtrics panels and were signed up to receive invitations to take surveys distributed by Qualtrics panels. Therefore, it is possible that these panel members were not fully representative of the undergraduate student population. In addition, respondents may have been motivated by the incentives offered for taking the survey.
Practical implications
The results from this study can be utilized to evaluate how to enhance these relevant skills in higher education curricula to reduce this gap between the perceived importance of the relevant skills and their perceptions of their preparedness to exhibit those skills.
Social implications
This research also holds significant societal implications, as it highlights the need to adapt educational practices to better prepare leaders for a digitally driven workforce. Enhancing virtual leadership skills can significantly improve remote work environments, fostering a more inclusive and accessible workplace culture. Such improvements are likely to positively shift public attitudes toward remote work, facilitating broader acceptance and integration of diverse individuals into the workforce. Additionally, by enabling greater participation from individuals in remote or underserved areas and those with disabilities, these educational enhancements can dramatically improve quality of life. These changes support not only work–life balance but also well-being, promoting a more diverse and inclusive workforce. Furthermore, this research could influence public policy, advocating for comprehensive digital leadership training in educational systems, which is crucial as societies continue to navigate the increasing shift toward a digitally integrated economy.
Originality/value
In the evolving landscape of the COVID-19 pandemic, this paper gains originality in investigating this topic and providing relevant research-based implications on leadership skills in the virtual and remote work environments.
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Steven Muzatko and Gaurav Bansal
This research examines the relationship between the timeliness in announcing the discovery of a data breach and consumer trust in an e-commerce company, as well as later…
Abstract
Purpose
This research examines the relationship between the timeliness in announcing the discovery of a data breach and consumer trust in an e-commerce company, as well as later trust-rebuilding efforts taken by the company to compensate users impacted by the breach.
Design/methodology/approach
A survey experiment was used to examine the effect of both trust-reducing events (announced data breaches) and trust-enhancing events (provision of identity theft protection and credit monitoring) on consumer trust. The timeliness of the breach announcement by an e-commerce company was manipulated between two randomly assigned groups of subjects; one group viewed an announcement of the breach immediately upon its discovery, and the other viewed an announcement made two months after the breach was discovered. Consumer trust was measured before the breach, after the breach was announced, and finally, after the announcement of data protection.
Findings
The results suggest that companies that delay a data breach announcement are likely to suffer a larger drop in consumer trust than those that immediately disclose the data breach. The results also suggest that trust can be repaired by providing data protection. However, even after providing identity theft protection and credit monitoring, companies that fail to promptly disclose a breach have lower repaired trust than companies that promptly disclose.
Originality/value
This study contributes to the literature on e-commerce trust by examining how a company's forthrightness in reporting a data breach impacts user trust at the time of the disclosure of the data breach and after subsequent efforts to repair trust.
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L. Emily Hickman and Bernard Wong-On-Wing
Prior research finds that firms disclosing a focus on corporate social responsibility (CSR) experience less negative reactions following a corporate misstep. We predict that this…
Abstract
Prior research finds that firms disclosing a focus on corporate social responsibility (CSR) experience less negative reactions following a corporate misstep. We predict that this “insurance effect” is limited to cases of ordinary failures (i.e., failures not directly related to the social or environmental impacts of the firm) and may provide no protection when a failure is directly related to CSR. Further, we hypothesize a potential “backfire effect,” where investors react more negatively to a CSR-focused firm in the case of a CSR-related failure than to a traditional firm experiencing the same failure. In-keeping with attribution theory and expectancy violations theory, our results support the predicted limitation of the insurance effect. In addition, we find that the limited insurance effect is mediated by reputational assessments. Although directionally consistent, the proposed backfire effect is not statistically significant. Overall, our results suggest that CSR is not a panacea for dampening the penalties associated with business missteps, and managers seeking to benefit from CSR engagement should be diligent in monitoring their firms' future CSR performance.