Tamaishwar Looknauth and Charles H. Bélanger
This paper aims to assess the levels of satisfaction of legacy designation accountants, namely, Chartered Accountants (CAs), Certified General Accountants (CGAs) and Certified…
Abstract
Purpose
This paper aims to assess the levels of satisfaction of legacy designation accountants, namely, Chartered Accountants (CAs), Certified General Accountants (CGAs) and Certified Management Accountants, under the new Chartered Professional Accountants (CPA) banner; to measure differences in satisfaction among the three designations; and to identify the factors associated with the levels of satisfaction.
Design/methodology/approach
A 30-item questionnaire was designed, pilot tested for face validity and further tested for reliability using a Cronbach’s alpha. The questionnaire consisted of three parts: sociodemographic questions, bipolar questions to fit the SERVQUAL model of satisfaction and questions about professional identity and general perceptions of the new CPA organization.
Findings
Legacy accountants in Ontario had a lower level of satisfaction than they expected before unification. A pre- and post-unification comparison found statistically significant differences on all five dimensions of the SERVQUAL model and on overall service. Responses to questions about professional identity and general perceptions of the new organization were mixed. An analysis of variance test revealed a statistically significant difference in satisfaction between CAs and the two other designations – CAs were the least satisfied. A varimax rotated factor analysis indicated that the SERVQUAL’s five dimensions appear to be good predictors of service quality.
Research limitations/implications
Merging professional cultures can be as challenging as merging companies. Increased membership volume needs to translate into additional benefits and services. As indicated by the respondents, the new CPA entity has much work to do, particularly with the former CAs.
Originality/value
This is the first study to examine satisfaction, specifically following the merger of the three accounting designations.
Details
Keywords
Michelle Medina Munro and Charles Belanger
The purpose of this paper is to analyze how factors in the external environment affect social enterprise (SE) development in Canada. With the decline in government funding for…
Abstract
Purpose
The purpose of this paper is to analyze how factors in the external environment affect social enterprise (SE) development in Canada. With the decline in government funding for non-profit organizations, SE development is gaining greater traction. SEs are businesses and can be analyzed with methods similar to those for traditional businesses. Just as the external environment is important for assessing the success of businesses, in this study, the authors examine the external environment related to SEs.
Design/methodology/approach
In this statistical analysis, the authors compared 62 factors across 33 census metropolitan areas (CMAs) in Canada while treating SE revenue as the dependent variable. Links between the dependent variable and the external environment were analyzed through correlation and regression tests. Publicly available revenue figures for non-profit SEs by CMAs were compared with a selection of external environment factors, including demographic information and health indicators, also organized by CMA, as published by Statistics Canada.
Findings
The analysis demonstrated that three of the factors displayed significant positive correlation and one resulted in a predictive value. Positive correlations were discovered between SE revenue per capita and three of the variables: university education, perceived health, very good or excellent and no religious affiliation. Only university education was found to have predictive value.
Originality/value
This study is the first to compare SE revenue and the external environment across Canada’s CMAs. The results show that factors in the external environment create conditions more conducive to SE development.
Details
Keywords
Jamil Razmak and Charles Bélanger
The purpose of this paper is to statistically measure (quantify) how a sample of Canadians perceives the usability of electronic personal health records (PHRs) and, in the…
Abstract
Purpose
The purpose of this paper is to statistically measure (quantify) how a sample of Canadians perceives the usability of electronic personal health records (PHRs) and, in the process, to increase Canadian patients’ awareness of PHRs and improve physicians’ confidence in their patients’ ability to manage their own health information through PHRs.
Design/methodology/approach
The authors surveyed 325 Canadian patients living in Northern Ontario to assess a research model consisting of seven perceptions of PHR systems used to manage personal health information electronically, and to assess their perceived ability to use PHR systems. The survey questions were adapted from the 2014 National Physician Survey in Canada. The authors compared the patients’ results with physicians’ own perceptions of their patients’ ability to use PHR systems.
Findings
First, there was a positive relationship between surveyed patients’ prior experiences, needs, values, and their attitude toward adopting the PHR system. Second, how patients saw a PHR system’s user-friendliness was the strongest predictor of how useful they considered it would be. Finally, of the 243 physician respondents, 90.3 percent believed their patients would not be able to manage their own e-health information via a PHR system, but 54.8 percent of the 325 patient respondents indicated they would be able to do so.
Originality/value
This study is unique in that the authors know of no other Canadian study that purports to predict, using the technology acceptance model factors, people’s attitudes toward adopting a PHR system. As well, this is the first Canadian study to compare the perspectives of healthcare providers and their patients on e-health applications.
Details
Keywords
Jamil Razmak, Joseph William Pitzel, Charles Belanger and Wejdan Farhan
Determining the skills required for salespersons to maximize their effectiveness was the main driver for conducting the present study. In order to identify those necessary skills…
Abstract
Purpose
Determining the skills required for salespersons to maximize their effectiveness was the main driver for conducting the present study. In order to identify those necessary skills, this study aims to review various research techniques drawn from multiple disciplines and applied that knowledge to salespersons.
Design/methodology/approach
This study used a mixed-method methodology. This study began by conducting a literature review and then interviewed experienced salespersons with varied backgrounds to develop a comprehensive list of sales skills and themes and categorize them into competency categories. This study then conducted a quantitative analysis to determine the respective importance of the skills and themes by surveying a sample of internal stakeholders of a multinational company. Finally, this study calculated the reliability and validity of the themes.
Findings
A total of 206 relevant skills (later reduced to 110) and 28 themes were identified and grouped into three competency categories: conceptual, human/interpersonal and technical. Survey respondents rated the skills and themes higher than the “somewhat important” score of 3 out of 5, with the overall mean importance for skills being in the “important” range (score of 4.27 out of 5). All identified skills were believed to be important to a salesperson’s success.
Originality/value
This study’s expanded list of sales skills will improve employability, reduce turnover among employees and build better groundwork for fostering learning through work, resulting in better performance. These skills represent a 2020 updated list that could be used for future academic research and training and research in the business world.
Details
Keywords
Mwali Muray, Charles H. Bélanger and Jamil Razmak
The purpose of this paper is to document the need for implementing a fall prevention strategy in an emergency department (ED). The paper also spells out the research process that…
Abstract
Purpose
The purpose of this paper is to document the need for implementing a fall prevention strategy in an emergency department (ED). The paper also spells out the research process that led to approving an assessment tool for use in hospital outpatient services.
Design/methodology/approach
The fall risk assessment tool was based on the Morse Fall Scale. Gender mix and age above 65 and 80 years were assessed on six risk assessment variables using χ2 analyses. A logistic regression analysis and model were used to test predictor strength and relationships among variables.
Findings
In total, 5,371 (56.5 percent) geriatric outpatients were deemed to be at fall risk during the study. Women have a higher falls incidence in young and old age categories. Being on medications for patients above 80 years exposed both genders to equal fall risks. Regression analysis explained 73-98 percent of the variance in the six-variable tool.
Originality/value
Canadian quality and safe healthcare accreditation standards require that hospital staff develop and adhere to fall prevention policies. Anticipated physiological falls can be prevented by healthcare interventions, particularly with older people known to bear higher risk factors. An aging population is increasing healthcare volumes and medical challenges. Precautionary measures for patients with a vulnerable cognitive and physical status are essential for quality care.
Details
Keywords
Maude Belanger, Charles Hounwanou Dossa, Sanvee Menah Koffi, Isabelle Sauvageau and Nadia Smaili
The aim of this study is to examine the patterns of fraud present in Valeant’s 2014 and 2015 financial statements and determine through a risk management analysis whether these…
Abstract
Purpose
The aim of this study is to examine the patterns of fraud present in Valeant’s 2014 and 2015 financial statements and determine through a risk management analysis whether these frauds could have been prevented. This analysis provides the opportunity to more effectively prevent financial statement fraud.
Design/methodology/approach
Data were collected from Valeant pharmaceuticals annual reports, financial statements reports and financial authority documentation. Based on these documents, this paper analyzes the different fraud schemes and investigate whether fraud could have been detected earlier by governance actors. In particular, this paper examines the firm’s financial statements three years before the fraud was detected by the Securities and Exchange Commission.
Findings
The analysis of financial statements reveals few clues and no alarming red flags three years before detection of the fraud. However, financial statement analyses were complex because of the many acquisitions the firm made in the years before.
Originality/value
This paper aims to contribute to the literature on fraud by investigating a case of financial statement fraud.
Details
Keywords
Hassan Jamil, Tanveer Zia, Tahmid Nayeem, Monica T. Whitty and Steven D'Alessandro
The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However…
Abstract
Purpose
The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.
Design/methodology/approach
The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.
Findings
The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.
Originality/value
The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.
Details
Keywords
Christoph Barmeyer and Tobi Rodrigue
This paper aims to study historical intercultural transfer by examining the case of the Mouvement Desjardins, a Quebec, Canada-based cooperative bank founded in 1900 by Alphonse…
Abstract
Purpose
This paper aims to study historical intercultural transfer by examining the case of the Mouvement Desjardins, a Quebec, Canada-based cooperative bank founded in 1900 by Alphonse Desjardins. The aim of the cooperative was to support the hitherto marginalized French–Canadian population and to initiate their economic and entrepreneurial activities.
Design/methodology/approach
The authors focus on a historical single-case analysis. This conducts them to analyse primary data from letters exchanged between Alphonse Desjardins and European actors, as well as company documents of the Groupe Desjardins.
Findings
The intercultural transfer of the cooperative bank model and its implementation in North America as a successful, self-sustaining model is owing to recontextualization and strategic decisions of the social entrepreneur Alphonse Desjardins based on intensive written correspondence with European bank directors who promoted the cooperative system.
Research limitations/implications
This research instigates an impulse to extend our knowledge of intercultural transfer by looking into other historical cases to provide validation or add subtleties to our understanding of intercultural transfer dynamics.
Originality/value
This paper expands the current understanding of intercultural transfer and its powerful influence, namely, how an implemented cooperative bank system can contribute through successful recontextualization to institutional change and societal improvements. It also provides new insights into the creation and growth of social enterprises based on shared values within communities and coordinated strategic intentions across communities.
Details
Keywords
Stavros P. Kalafatis, Charles Blankson, Marvyn Luxly Boatswain and Markos H. Tsogas
Grounded in regulatory mode theory (RMT), this study aims to investigate the impact of managers’ orientation for action (locomotion and assessment) in business-to-business…
Abstract
Purpose
Grounded in regulatory mode theory (RMT), this study aims to investigate the impact of managers’ orientation for action (locomotion and assessment) in business-to-business positioning decision-making.
Design/methodology/approach
Data are collected using a scenario-based experimental design. Study 1 examines whether interest and involvement in recommending a positioning strategy depends on a manager’s regulatory mode orientation. The impact of such orientations on the likelihood of changing a recommended positioning strategy is the focus of Study 2. The moderating effects of task motivation (expected rewards resulting from a recommendation), market feedback and the line manager’s leadership style are examined.
Findings
Both assessment and locomotion are significant determinants of involvement in recommending a positioning strategy. The introduction of motivation as a moderator helps explain differences in level of interest in positioning decision-making. Locomotion, but not assessment, affects the likelihood of changing a recommended positioning strategy. Assessment amplifies the impact of locomotion, while none of the interaction effects between regulatory mode orientation and contextual factors is a significant determinant of changing a positioning strategy.
Originality/value
To the best of the authors’ knowledge, this is the first application of RMT on positioning decision-making. Results from two experiments provide novel insights into the predictive relevance of managers’ preference in terms of involvement with the decision-making process and the likelihood of altering positioning.