Saarce Elsye Hatane, Bernard Emerson, Olievia Soesanto, Ruth Arum Gunawan and Hatane Semuel
The purpose of this study is to discover the impact of work–life balance on the intention to pursue accounting careers through accounting career image.
Abstract
Purpose
The purpose of this study is to discover the impact of work–life balance on the intention to pursue accounting careers through accounting career image.
Design/methodology/approach
The study managed to collect 693 closed questionnaires, using the five-point Likert Scale, from accounting students in several universities in Java, Sulawesi and Kalimantan, as the three most densely populated islands in Indonesia. The research model is analysed using partial least square method as a part of structural equation modelling.
Findings
There are positive and significant influences between work–life balance and the intention to pursue accounting career when supported by accounting career image. The positive perception of accounting career image motivates accounting students to pursue accounting careers. Accounting students argue that attaining a balance between work and personal life can improve positive perceptions of accounting careers, which drive them to pursue a career in accounting. Work–life balance is an essential factor due to the fact that it can, directly and indirectly, affect the intention to pursue accounting careers. In addition, positive image of accounting profession is found to be able to strengthen the positive influence of the work–life balance to pursue accounting careers.
Research limitations/implications
Further studies can continue along the line of this study as the intention to choose an accounting career can change from time to time. In addition, the generational difference may create a discrepancy in perception and orientation in choosing accounting careers. Therefore, future studies should consider a broader scope and more updated objects.
Practical implications
The findings suggest that working experience is an essential part for accounting students in choosing accounting careers, and so higher education institutions need to consider including field work-practice in their curriculums. Companies are also expected to prioritise work–life balance since it will motivate accounting students to choose an accounting career.
Originality/value
This study investigates the link between work–life balance and decisions to pursue accounting careers through accounting students' perceptions in Indonesia. This study combines the influences of work–life balance and accounting career image on the intention to pursue accounting careers in one model, in which accounting career image is the mediating variable in the indirect link of work–life balance.
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First Prize: This winner of our annual contest, in association with the Foundation for Administrative Research (FAR), describes an innovative strategy‐refinement process that uses…
Abstract
First Prize: This winner of our annual contest, in association with the Foundation for Administrative Research (FAR), describes an innovative strategy‐refinement process that uses four “filters” (tests) for picking high potential business initiatives.
The purpose of this paper is to examine the contribution by the Russian social philosopher and cultural theoretician M.M. Bakhtin to the development of social sciences and…
Abstract
Purpose
The purpose of this paper is to examine the contribution by the Russian social philosopher and cultural theoretician M.M. Bakhtin to the development of social sciences and, particularly, the author's relevance for the issue of agency.
Design/methodology/approach
The article provides some details about Bakhtin and discusses his theories and their influence.
Findings
Agency is always directed towards the other axiological position, in which the Self‐Other relationship is always a cross‐over or a transgredient relation. The active role of the Other in the act of communication is the very reason why “the utterance of the Other” is not only the topic of speech but also why it enters speech and its syntactic construct as a particular constructive element.
Practical implications
In this way, Bakhtin's philosophy of language can find an equally constructive use in the interdisciplinary theoretical discourse within the context of the development of post‐Cartesian human sciences as well as in the new practical determination of human agency in an era of globality.
Originality/value
Bakhtin's theory of speech as human agency provides a tool for constructing new mental models, the realization of which relies on the assumption of the organizing culture.
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Amanda Emerson, Ashlyn Lipnicky, Bernard Schuster and Patricia J. Kelly
The USA outpaces most other countries in the world in the rates at which it incarcerates its citizens. The one million women held in US jails and prisons on any day in the USA…
Abstract
Purpose
The USA outpaces most other countries in the world in the rates at which it incarcerates its citizens. The one million women held in US jails and prisons on any day in the USA face many physical health challenges, yet interventional work to address physical health in carceral settings is rare. This study’s purpose was to summarize the literature on programs and interventions implemented with women in US carceral settings (jail or prison) that primarily addressed a physical health issue or need.
Design/methodology/approach
A scoping review was conducted. The authors searched databases, reference lists, individual journals and websites for physical health program descriptions/evaluations and research studies, 2000–2020, that included women and were set in the USA.
Findings
The authors identified 19 articles and a range of problem areas, designs, settings and samples, interventions/programs, outcomes and uses of theory. The authors identified two cross-cutting themes: the carceral setting as opportunity and challenges of ethics and logistics.
Research limitations/implications
Much potential remains for researchers to have an impact on health disparities by addressing physical health needs of women during incarceration.
Originality/value
Interventional and programmatic work to address physical health needs of women during incarceration is sparse and diversely focused. This review uniquely summarizes the existing work in a small and overlooked but important area of research and usefully highlights gaps in that literature.
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Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the…
Abstract
Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.
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Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the…
Abstract
Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.
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Bernard N. Meltzer and William J. Meltzer
Using puns as an illustration, we examine how verbal ambiguity affects the process of discourse. Our major focus is on the responses people make to the occurrence of puns in…
Abstract
Using puns as an illustration, we examine how verbal ambiguity affects the process of discourse. Our major focus is on the responses people make to the occurrence of puns in face-to-face conversations. First, we question the notion that the groans that commonly and distinctively greet puns are responses to the perceived low or high quality of specific puns. Next, we describe the special problems of interpretation that accompany puns arising in encounters. Finally, we suggest a modification of the views of Blumer and of Goffman as to the incidental or disruptive intrusion of jocularity into encounters. We conclude that verbal ambiguity – despite its popular identification as enigmatic, “incorrect” language – does not significantly alter the processes or results of everyday discourse.
There is increasing awareness of the needs of parents who have a learning disability with the emphasis being on the requirement to provide ‘good enough’ parenting to their…
Abstract
There is increasing awareness of the needs of parents who have a learning disability with the emphasis being on the requirement to provide ‘good enough’ parenting to their children. This paper explores these issues and considers how these parenting needs might be addressed.
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Krishna Menon, Raghavendra Baburaj and Sarah Bernard
This review seeks to provide an overview of the current research evidence on the use of restraint as an intervention in managing challenging behaviours in relation to children…
Abstract
Purpose
This review seeks to provide an overview of the current research evidence on the use of restraint as an intervention in managing challenging behaviours in relation to children with intellectual disabilities. It also aims to discuss legal frameworks and ethical considerations that underpin the use of restraint in intellectually disabled children who present with challenging behaviours.
Design/methodology/approach
The authors conducted a search of existing literature primarily pertaining to the management of challenging behaviours in intellectual disability on PubMed, PsycInfo and Google Scholar using combinations of the following key words – children, intellectual disabilities, learning disability, mental retardation, challenging behaviour, restraint, seclusion, physical restraint, mechanical restraint, personal restraint, and chemical restraint. Since research on the use of such interventions in children has been hitherto scant, literature relating to their use in intellectually disabled adult populations as well as cognitively able children was also examined to ascertain whether the broad principles informing the use of restraint interventions could be generalised to their use in intellectually disabled children.
Findings
The review finds evidence to suggest that restraint interventions in their myriad forms are widely used to manage challenging behaviours in children with intellectual disabilities and outlines the evidence base, clinical scope, and the risks associated with the use of such interventions in children. It also helps highlight the current absence of comprehensive evidence based guidance that incorporates clinical, ethical, and legal aspects of the use of restraint interventions in children with intellectual disabilities and raises relevant questions in relation to their judicious use in this patient group.
Originality/value
The authors believe that the review completes the first in depth evaluation of the use of restraint interventions in children with intellectual disabilities and are confident that this would serve as useful guidance for professionals working with this patient group who may be considering using restraint interventions in their everyday clinical practice.