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Article
Publication date: 1 December 1997

Zabihollah Rezaee and E. James Burton

Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasize continuous lifelong learning…

5971

Abstract

Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasize continuous lifelong learning and outcome‐based assessment. The public interest in forensic accounting, especially fraud investigation, has encouraged the accounting profession to consider issuing new standards on fraud detection. Presents a study which aims to examine current coverage and future direction and role of forensic accounting education. Describes a survey of both academicians and certified fraud examiner (CFE) practitioners. Concludes that: the demand for forensic accounting education and practice will continue to increase and that forensic accounting education should be integrated into accounting curricula either as a separate course or through modules in accounting and auditing courses.

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Managerial Auditing Journal, vol. 12 no. 9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 1994

E. James Burton and Zabihollah Rezaee

The need for a lifelong education programme for accounting students andpractising accountants is reflected and emphasized in reports andstatements issued by various accounting…

806

Abstract

The need for a lifelong education programme for accounting students and practising accountants is reflected and emphasized in reports and statements issued by various accounting groups and commissions. Primarily proposes to: (1) suggest and examine methods for meeting the life‐long, university‐based continued professional development (CPD) requirements of internal auditors; and (2) discuss the benefits that can be attained by the proper implementation of these methods. Suggests five university‐based educational activity methods to fulfil the CPD requirements for CIAs. When these methods are accepted and implemented, practising CIAs will be better able to integrate their plan for CPD into their overall career plan. Quality standards for CPD will be enhanced, courses might be less expensive and more conveniently located. Facilities would be properly constructed and maintained for educational purposes. Universities could receive a stream of revenue to supplement faculty income as well as provide needed new funds to the schools. The ongoing contact with the profession would open research and other funding opportunities.

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Managerial Auditing Journal, vol. 9 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 2008

Thomas Li-Ping Tang

85

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International Journal of Organization Theory & Behavior, vol. 11 no. 2
Type: Research Article
ISSN: 1093-4537

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Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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Article
Publication date: 1 January 1977

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that…

2157

Abstract

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

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Managerial Law, vol. 20 no. 1
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 October 1899

That ice‐creams prepared with dirty materials and under dirty conditions will themselves be dirty is a proposition which, to the merely ordinary mind, appears to be sufficiently…

91

Abstract

That ice‐creams prepared with dirty materials and under dirty conditions will themselves be dirty is a proposition which, to the merely ordinary mind, appears to be sufficiently obvious without the institution of a series of elaborate and highly “scientific” experiments to attempt to prove it. But, to the mind of the bacteriological medicine‐man, it is by microbic culture alone that anything that is dirty can be scientifically proved to be so. Not long ago, it having been observed that the itinerant vendor of ice‐creams was in the habit of rinsing his glasses, and, some say, of washing himself—although this is doubtful—in a pail of water attached to his barrow, samples of the liquor contained by such pails were duly obtained, and were solemnly submitted to a well‐known bacteriologist for bacteriological examination. After the interval necessary for the carrying out of the bacterial rites required, the eminent expert's report was published, and it may be admitted that after a cautious study of the same the conclusion seems justifiable that the pail waters were dirty, although it may well be doubted that an allegation to this effect, based on the report, would have stood the test of cross‐examination. It is true that our old and valued friend the Bacillus coli communis was reported as present, but his reputation as an awful example and as a producer of evil has been so much damaged that no one but a dangerous bacteriologist would think of hanging a dog—or even an ice‐cream vendor—on the evidence afforded by his presence. A further illustration of bacteriological trop de zèle is afforded by the recent prosecutions of some vendors of ice‐cream, whose commodities were reported to contain “millions of microbes,” including, of course, the in‐evitable and ubiquitous Bacillus coli very “communis.” To institute a prosecution under the Sale of Food and Drugs Act upon the evidence yielded by a bacteriological examination of ice‐cream is a proceeding which is foredoomed, and rightly foredoomed, to failure. The only conceivable ground upon which such a prosecution could be undertaken is the allegation that the “millions of microbes ” make the ice‐cream injurious to health. Inas‐much as not one of these millions can be proved beyond the possibility of doubt to be injurious, in the present state of knowledge; and as millions of microbes exist in everything everywhere, the breakdown of such a case must be a foregone conclusion. Moreover, a glance at the Act will show that, under existing circumstances at any rate, samples cannot be submitted to public analysts for bacteriological examination—with which, in fact, the Act has nothing to do—even if such examinations yielded results upon which it would be possible to found action. In order to prevent the sale of foul and unwholesome or actual disease‐creating ice‐cream, the proper course is to control the premises where such articles are prepared; while, at the same time, the sale of such materials should also be checked by the methods employed under the Public Health Act in dealing with decomposed and polluted articles of food. In this, no doubt, the aid of the public analyst may sometimes be sought as one of the scientific advisers of the authority taking action, but not officially in his capacity as public analyst under the Adulteration Act. And in those cases in which such advice is sought it may be hoped that it will be based, as indeed it can be based, upon something more practical, tangible and certain than the nebulous results of a bacteriological test.

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British Food Journal, vol. 1 no. 10
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 January 1954

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

120

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

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Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 14 November 2024

Sean Dahlin, Brent D. Oja, James B. Avey and Gregory S. Sullivan

To give a full understanding of how servant leadership impacts organizational performance and needs satisfaction of followers, two unique populations were sampled (i.e. college…

109

Abstract

Purpose

To give a full understanding of how servant leadership impacts organizational performance and needs satisfaction of followers, two unique populations were sampled (i.e. college athletic administrators and coaches) to weigh the importance of leadership on different elements of a sports organization. The purpose for this two-sample design was to enhance the external validity of the results through replication and convergence of conclusions.

Design/methodology/approach

This study utilized a two-sample structure that consisted of intercollegiate coaches (N = 223) and administrative staff members (N = 176) perceptions of their leader’s servant leadership to better understand its influence on sport organizational performance. From the study’s hypotheses, data were collated and subjected to correlation and step-wise regression analysis.

Findings

The results indicate a relationship between servant leadership and organizational performance from both a sport coach and administrative follower perspective. Furthermore, in the administration sample, servant leadership’s relationship with organizational performance was mediated by competency. This study also expands upon the literature by demonstrating that servant leadership had a positive impact on organizational performance beyond tenure effects.

Practical implications

For an athletic director, implementing behaviors from servant leadership could be valuable tools to enhance the performances of the teams within intercollegiate athletic departments.

Originality/value

The results indicate a relationship between servant leadership and organizational performance from both a sport coach and administrative follower perspective. Furthermore, in the administration sample, servant leadership’s relationship with organizational performance was mediated by competency. This study also expands upon the literature by demonstrating that servant leadership had a positive impact on organizational performance beyond tenure effects.

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Sport, Business and Management: An International Journal, vol. 14 no. 5/6
Type: Research Article
ISSN: 2042-678X

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Article
Publication date: 1 March 2002

Dennis Howard and Rick Burton

The North American professional team sports industry has long been thought of as recessionproof or recession-resistant. Like the brewing industry, pundits have suggested the…

420

Abstract

The North American professional team sports industry has long been thought of as recessionproof or recession-resistant. Like the brewing industry, pundits have suggested the average consumer will forego certain discretionary income purchases but not relinquish "basic needs" . This paper raises questions about the viability of that logic by suggesting the economic conditions of sport in America in 2002 will be unlike any sport marketers have seen in the last 30 years. Fundamental to this review is a clear understanding of recession economies, the financial foundations of contemporary American spectator sports and how sport marketers may need to change their short-term marketing strategies.

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International Journal of Sports Marketing and Sponsorship, vol. 4 no. 1
Type: Research Article
ISSN: 1464-6668

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Book part
Publication date: 1 December 2023

Gail Anne Mountain

Abstract

Details

Occupational Therapy With Older People into the Twenty-First Century
Type: Book
ISBN: 978-1-83753-043-4

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