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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Paul G. Fitchett, Tehia V. Starker and Amy J. Good
The purpose of this qualitative study was to design and implement a model of cultural-responsiveness within a social studies teacher education program. Specifically, we sought to…
Abstract
The purpose of this qualitative study was to design and implement a model of cultural-responsiveness within a social studies teacher education program. Specifically, we sought to understand how pre-service grades 6-12 social studies practitioners construct culturally responsive teaching (CRT) in their lesson planning. In addition, we examined the professional barriers that prevented teacher-candidates from actualizing culturally responsive pedagogy. Incorporating a conceptual model of Review, Reflect, and React, 20 teacher candidates in a social studies methods course engaged CRT theory and practice. Thematic analysis of lesson plans and clinical reflections indicated successful proponents of CRT critically analyzed their curriculum, explored the diverse needs of their students, and engaged learners in culturally appropriate social studies pedagogy. Findings also showed that unsuccessful CRT was characterized by a lack of content knowledge, resistance from the cooperating teacher, and a reliance on the textbook materials.
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This paper investigates the prospects and difficulties of multi-professional teamwork in human services from a professional identity perspective. The purpose of this paper is to…
Abstract
Purpose
This paper investigates the prospects and difficulties of multi-professional teamwork in human services from a professional identity perspective. The purpose of this paper is to explore the mutual interplay between professional identity formation and team activities.
Design/methodology/approach
This is a process study of two cases of multi-professional teamwork in family care. Data were collected through in-depth interviews with team members and managers. The analysis follows a stepwise approach alternating between the individual and team levels.
Findings
In showing the mutual interplay between teamwork processes and individual identity formation, the study contributes knowledge on professional identity formation of mature professionals; in particular showing how unique individual identification processes have different consequences for multi-professional team activities. Further, alternative shapes of interplay between individual identity formation and team-level processes are identified.
Research limitations/implications
Despite the fact that the sample is small and that collaboration intensity was relatively low, the paper succeeds in conceptualising the links between professional identity formation and multi-professional teamwork.
Practical implications
In managing multi-professional teams, team composition and the team’s early developments seem determining for whether the team will reach its collaborative intentions.
Originality/value
This paper is original in its exploration of the ongoing interplay between individual identity formation and multi-professional team endeavours. Further, the paper contributes knowledge on mature professionals’ identity formation, particularly concerning individual variation within and between professional groups.
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Ilay H. Ozturk, John M. Amis and Royston Greenwood
The Scottish civil justice system is undergoing its most substantive transformation in over 150 years. This reformation will create new judicial bodies, alter the jurisdictional…
Abstract
The Scottish civil justice system is undergoing its most substantive transformation in over 150 years. This reformation will create new judicial bodies, alter the jurisdictional reach of courts, and drastically unsettle what has been, up to now, a highly stable institutional field. These changes have caused pronounced threats to the status of different groups of actors in the field. Our work examines the impact of these threats, and the varying responses among groups of professional actors. In so doing, we detail how intra-professional status differences and uncertainty hindered attempts to maintain threatened institutions.
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Amy M. Hageman and Dann G. Fisher
Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when…
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Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client factors on tax professionals’ ethical decision-making. Furthermore, we also investigate how client service climate and different ethical climate types affect these ethical decisions. Based on an experimental design with 149 practicing tax professionals, results indicate that tax professionals are not swayed by client importance or social interaction with the client when making ethical decisions. However, tax professionals are more likely to engage in ethical behavior when their own accounting firm monitors and tracks the quality of client service, whereas unethical behavior is more common when public accounting firms emphasize using personal ethical beliefs in decision-making. The results of the study suggest the importance of strong policies and procedures to promote ethical decision-making in firms.
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Although the Food and Drugs (Amendment) Bill was formally presented to the House of Commons and read a first time on March 1st, time for its second reading had not been found when…
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Although the Food and Drugs (Amendment) Bill was formally presented to the House of Commons and read a first time on March 1st, time for its second reading had not been found when the House adjourned for the Whitsuntide recess, in spite of the fact that Her Majesty's Government had applied the guillotine to the proceedings on the highly contentious Television Bill in the Committee stage. Moreover, the Finance Bill, though some progress has been made in dealing with amendments, will still need some days for the discussion of a large number of amendments and proposed new clauses of which notice has been given by members of different political allegiances. On May 26th the Leader of the House was asked by a Labour member whether trade interests had been pulling strings with the object of delaying the second reading of the Food and Drugs (Amendment) Bill. Mr. Crookshank, while discouraging the suggestion, did not seem ready to give any definite information with respect to the date when progress is likely to be made. Meanwhile, The Economist has published a letter from Mr. C. A. Adams, C.B.E, (whose exceptionally strong qualifications to write with authority are well known to administrators of Food and Drug law), suggesting that there is a strong case for enlarging the scope of the Amendment Bill so as to include cosmetics, as has been found desirable and practicable in Canada and in the United States. The British Food Journal is not hopeful that a Government which has scrapped the Labelling Advisory Service of the Ministry of Food will adopt Mr. Adams's excellent advice, nor that it will recognise that changes in circumstances since 1875 make it desirable now to eliminate the control of modern medicinal products—incapable of being chemically analysed—from the scope of an Act intended mainly to deal with food. But it is at least permissible to hope that legislators will not be so foolish as to agree in this session to the multiplication of small Food and Drugs Authorities, pending the long‐delayed reform in the structure of local government. On the unwisdom of this multiplication, Mr. H. E. Monk, B.Sc., F.R.I.C., public analyst for Kent and for many boroughs and urban districts in that county, is submitting some thoroughly wise comments in a paper on Food Standards which he is to present to the Institute of Weights and Measures Administration on June 23rd.
Ambrose Jones and Cynthia P. Guthrie
This study, based on our analysis of survey data from 1,242 partners and employees of a U.S. national public accounting firm, examines the impact on psychological well-being from…
Abstract
This study, based on our analysis of survey data from 1,242 partners and employees of a U.S. national public accounting firm, examines the impact on psychological well-being from the moderating effects of flexibility and role clarity on work-home conflict experienced by public accountants. Most prior research in public accounting deals with the antecedents and consequences of role stress and primarily focuses on job outcomes of turnover intentions and job satisfaction as dependent variables. Public accounting firms have responded to stressors with worker-friendly policies, largely by introducing flexibility and clarity in their organizational culture. Using a multi-disciplinary research model, we analyze the causal relationships of flexibility and clarity as moderators of the bi-directional nature of work-home conflict (work interference with home and home interference with work) on psychological well-being. Our study finds that perceptions of flexibility and role clarity drawn from a career position in public accounting can mitigate role conflict between work and home environments and contribute to enhanced psychological well-being. We also find that certain relationships described in the model are moderated by family status and age, but not by gender. Results of our study have implications to both individual public accountants and to their firms.