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Article
Publication date: 30 May 2020

Hong T.M. Bui, Gordon Liu, Wai Wai Ko and Amy Curtis

Drawing on the social exchange perspective, the authors explore the roles of satisfaction over material rewards, perceived organizational politics and career ambition in the…

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Abstract

Purpose

Drawing on the social exchange perspective, the authors explore the roles of satisfaction over material rewards, perceived organizational politics and career ambition in the relationship between harmonious workplace climate and employee altruistic behavior in the context of British public sector.

Design/methodology/approach

The authors employed SPSS software to estimate ordinary least squares models to test their hypotheses by analyzing data from 161 supervisor–employee dyads from a UK local government.

Findings

Satisfaction over material rewards mediates the relationship between harmonious workplace climate and employee altruistic behavior. Both perceived organizational politics and career ambition moderate the mediated effect of harmonious workplace climate on employee altruistic behavior via satisfaction over material rewards.

Originality/value

This study advances the social exchange theory by showing that the norm of reciprocity (e.g. harmonious workplace climate in this study) may not be the only key driver of exchange for altruistic behavior among public sector workers. Still, it can be mediated by satisfaction with pay and promotion opportunities and may be conditional upon individuals' career ambition or their perceptions of organizational politics.

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Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Available. Open Access. Open Access
Article
Publication date: 24 September 2021

Amy Molotoks and Chris West

Background: Commodity-driven deforestation is a major driver of forest loss worldwide, and globalisation has increased the disconnect between producer and consumer countries…

463

Abstract

Background: Commodity-driven deforestation is a major driver of forest loss worldwide, and globalisation has increased the disconnect between producer and consumer countries. Recent due-diligence legislation aiming to improve supply chain sustainability covers major forest-risk commodities. However, the evidence base for specific commodities included within policy needs assessing to ensure effective reduction of embedded deforestation.

Methods: We conducted a rapid evidence synthesis in October 2020 using three databases; Google Scholar, Web of Science, and Scopus, to assess the literature and identify commodities with the highest deforestation risk linked to UK imports. Inclusion criteria include publication in the past 10 years and studies that didn't link commodity consumption to impacts or to the UK were excluded. The development of a review protocol was used to minimise bias and critical appraisal of underlying data and methods in studies was conducted in order to assess the uncertainties around results.

Results: From a total of 318 results, 17 studies were included in the final synthesis. These studies used various methodologies and input data, yet there is broad alignment on commodities, confirming that those included in due diligence legislation have a high deforestation risk. Soy, palm oil, and beef were identified as critical, with their production being concentrated in just a few global locations. However, there are also emerging commodities that have a high deforestation risk but are not included in legislation, such as sugar and coffee. These commodities are much less extensively studied in the literature and may warrant further research and consideration.

Conclusion: Policy recommendations in the selected studies suggests further strengthening of the UK due diligence legislation is needed. In particular, the provision of incentives for uptake of policies and wider stakeholder engagement, as well as continual review of commodities included to ensure a reduction in the UK's overseas deforestation footprint.

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Emerald Open Research, vol. 1 no. 10
Type: Research Article
ISSN: 2631-3952

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Publication date: 1 October 2015

Alisa Brink, C. Kevin Eller and Huiqi Gan

We conduct an experiment to examine the occurrence of the bystander effect on willingness to report a fraudulent act. Specifically, we investigate the impact of evidence strength…

Abstract

We conduct an experiment to examine the occurrence of the bystander effect on willingness to report a fraudulent act. Specifically, we investigate the impact of evidence strength on managers’ decisions to blow the whistle in the presence and absence of other employees who have knowledge of the wrongdoing. Results indicate that when there is strong evidence indicating a fraudulent act, individuals with sole knowledge are more likely to report than when others are aware of the fraudulent act (the bystander effect). However, the bystander effect is not found when evidence of fraud is weak. Further, a mediated moderation analysis indicates that perceived personal responsibility to report mediates the relation between others’ awareness of the questionable act and reporting likelihood, suggesting that the bystander effect is driven by diffusion of responsibility. Our results have implications for all types of organizations that wish to mitigate the detrimental effect of fraud. Specifically, training or incentives may be necessary to overcome the bystander effect in an organization.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78441-635-5

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Book part
Publication date: 30 May 2024

Phebian L. Davis, Amy M. Donnelly and Robin R. Radtke

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of…

Abstract

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of wrongdoing is often insufficient to remedy the situation. Thus, this chapter investigates auditors’ whistleblowing persistence, measured as the number of times an auditor is willing to repeatedly report the wrongdoing, if he/she is not satisfied with the initial and/or subsequent responses received. Specifically, this chapter examines auditors’ persistence when reporting the wrongdoing of a peer auditor on the same audit team. Results show communication medium utilized within the audit team (instant message vs video) and client importance (high vs low) influence persistence in a 2 × 2 experiment. The manipulation for communication medium uses actual prerecorded videos and instant messages. Results related to one of our four hypotheses show that whistleblowing persistence is affected by client importance; that is, auditors are more likely to persist in reporting when working on a less important client. Furthermore, the findings suggest that client importance and communication medium interact such that communication medium affects persistence on more important clients, but not less important clients. Specifically, when working on a more important client, auditors are more likely to persist in reporting when interacting with their peers via video compared to via instant message. Given that whistleblowing persistence is often necessary to obtain a satisfactory resolution to the issue at hand, our results suggest avenues to encourage whistleblowing persistence should be further explored.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

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Publication date: 18 February 2011

Lynnette B. Erickson and Amy B. Miner

Purpose – This narrative inquiry chronicles our experiences in a social studies methods course and the understandings we gained as we engaged alongside our teacher candidates in…

Abstract

Purpose – This narrative inquiry chronicles our experiences in a social studies methods course and the understandings we gained as we engaged alongside our teacher candidates in democratic practices.

Approach – Our narrative inquiry began as we wondered whether modeling democratic practices and establishing democratic classrooms in our social studies methods courses would enable future teachers to construct democratic classrooms. Through analysis of our field notes from several semesters, we captured and examined our process of curriculum making with our teacher candidates.

Findings – Through recounting and unpacking four stories of our curriculum making, we demonstrate that to prepare future teachers to prepare their students as citizens, teacher educators must do more than merely model democratic practices. While modeling, they must explicitly teach the concepts behind the practices and attend to nondemocratic and missed opportunities for engaging in democratic practices. They must create opportunities for teacher candidates to plan, practice, observe, and critique democratic practices.

Value – To many, social studies is limited to the study and memorization of facts about history and geography. However, the primary purpose of the K-12 social studies is citizenship education (NCSS, 1994). Social studies teacher educators are responsible to prepare future teachers to meet this purpose through social studies methods courses where democratic practices are modeled and explicitly taught, and where teacher candidates are given opportunities to engage in democratic classrooms.

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Narrative Inquiries into Curriculum Making in Teacher Education
Type: Book
ISBN: 978-0-85724-591-5

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Publication date: 20 August 2020

Christopher Partridge

Throughout history, from ballads to requiems, music has played an important social role in reflection on mortality. Not only do musicians articulate their angst and thoughts about…

Abstract

Throughout history, from ballads to requiems, music has played an important social role in reflection on mortality. Not only do musicians articulate their angst and thoughts about death, but, in so doing, they enable listeners to explore their own feelings. While the relationship between music and mental health can be examined from a number of perspectives, two broad approaches can be taken: artist-centred approaches and listener-centred approaches. The first analyses the life and work of artists, focussing particularly on the ways in which they explore death and angst in their music. The second looks at the ways in which the life and work of an artist is interpreted by listeners. Within these general approaches, a complex set of questions emerge – often at the interface of both approaches. How is the music used by listeners in their reflection on mortality? How is music used to manage mental health? Does reflection on the life and work of an artist contribute to suicidal ideation? Is the reception of music altered by an artist’s suicide? Using both these approaches and drawing particularly on the work of Émile Durkheim, this discussion demonstrates the significance of popular music analysis for death studies, focussing particularly on the issues surrounding popular music’s relationship to suicidal ideation.

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Death, Culture & Leisure: Playing Dead
Type: Book
ISBN: 978-1-83909-037-0

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Publication date: 30 March 2023

Phebe L. Davis, Amy M. Donnelly and Robin R. Radtke

Understanding whistleblowing behavior by identifying preferred reporting channels and associated personality characteristics can aid organizations in their attempts to encourage

Abstract

Understanding whistleblowing behavior by identifying preferred reporting channels and associated personality characteristics can aid organizations in their attempts to encourage whistleblowing. The authors investigate whether both Dark Triad characteristics and gender affect whistleblowing intentions and whistleblowing channel preferences. Using a sample of undergraduate business students, the authors find individuals with higher levels of Dark Triad personality characteristics indicate that they are less likely to blow the whistle than individuals with lower levels of Dark Triad personality characteristics. They are also more likely to use non-anonymous channels over anonymous channels and individuals with lower levels of Dark Triad personality characteristics show the opposite channel preference. The authors also find women more likely to report, and when reporting, they prefer anonymous over non-anonymous channels. The results provide support for organizations in cultivating an organizational culture that promotes communication among employees and potentially includes incentives to promote whistleblowing.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80455-792-1

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Article
Publication date: 31 December 2020

Erik Skovenborg, Morten Grønbæk and R. Curtis Ellison

The purpose of this paper is a review of updated evidence of a J-shaped association between alcohol consumption and the risk of coronary heart disease (CHD) and all-cause…

241

Abstract

Purpose

The purpose of this paper is a review of updated evidence of a J-shaped association between alcohol consumption and the risk of coronary heart disease (CHD) and all-cause mortality in relation to public health issues to create a basis for sensible individual health deliberations.

Design/methodology/approach

A review of the evidence from the first observation of a J-shaped association between a moderate alcohol intake and CHD in 1926 to recent studies of the effect of healthy lifestyles (including moderate alcohol intake) on life expectancy free of cardiovascular disease (CVD), cancer and Type 2 diabetes. An update on the biological plausibility of the J-shaped association with focus on recent findings of the association of alcohol intake and blood lipid levels.

Findings

Plausible J-shaped relations between light to moderate alcohol consumption and the risk of CHD, CVD mortality and all-cause mortality have been found in a large number of robust epidemiological studies. Among the potential mechanisms underlying the proposed protective effects are higher levels of high-density lipoprotein lacking apolipoprotein C3, reduced platelet aggregability, increased level of endothelial cell fibrinolysis, increased insulin sensitivity and decreased inflammation.

Originality/value

The existence of a J-shaped association between alcohol consumption and the risk of CHD and all-cause mortality is based on observational evidence and accordingly challenged by a degree of uncertainty leading some public health circles to state: “there is no safe level of alcohol consumption.” The authors propose that communication on the pros and cons of alcohol intake should emphasize the nadir of a J-shaped curve as a healthy range for the general population while advice regarding the consumption of alcohol should be adjusted to factor in the risks and potential benefits for each individual patient considering age, sex, family history, personal drinking history and specific medical history.

Details

Drugs and Alcohol Today, vol. 21 no. 1
Type: Research Article
ISSN: 1745-9265

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Publication date: 24 November 2022

Khara Lukancic

In interviews, Jamie Lee Curtis positions Halloween (2018) as a #MeToo film. As merely self-serving publicity, this reading is far too simplistic. In Halloween (1978) Laurie…

Abstract

In interviews, Jamie Lee Curtis positions Halloween (2018) as a #MeToo film. As merely self-serving publicity, this reading is far too simplistic. In Halloween (1978) Laurie Strode is victimised; she then assumes the role of quintessential Final Girl as described by Carol J. Clover, providing the template for the entire sub-genre of horror slasher films birthed in its wake. However, in the similarly titled 2018 film, Laurie is no longer a victim. Instead of following the role of the stereotypical Final Girl of slasher films, she falls more in line with one of Yvonne Tasker's Warrior Women.

This chapter investigates Laurie Strode's transformation throughout the Halloween franchise. Once passive and victimised, Laurie has evolved: No longer the Final Girl – or victim – her position and behaviour in this film is much more in line with the neoliberal Warrior Woman of action films. Thus, the film assigns her the role of action heroine as a vehicle for responding to the concerns of the #MeToo era – and in this era, women are no longer victims. Women can and will fight back.

Details

Gender and Action Films 2000 and Beyond
Type: Book
ISBN: 978-1-80117-518-0

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