Penny Clayton and Janet Kimbrell
The purpose of this paper is to examine the thought processes of financial auditors in order to offer additional information on factors affecting their decision behavior.
Abstract
Purpose
The purpose of this paper is to examine the thought processes of financial auditors in order to offer additional information on factors affecting their decision behavior.
Design/methodology/approach
Using the psychology concept of cerebral dominance, two different instruments are used to measure the thinking styles of 20 auditors, at different stages of management. Prior research has indicated that “whole‐brain” thinkers (who do not exhibit dominance in either left‐ or right‐brain) may make better decisions, and thus, better managers.
Findings
The results of this study show partners in public accounting firms usually exhibiting a whole‐brain thinking style, while lower levels of management (staff auditors and managers) usually exhibit left‐brain thinking styles.
Originality/value
The findings have implications for training, education, communication, managerial styles, as well as the individual's position within the firm.
Details
Keywords
Scott Williams and Jonathan Williams
While a return to work following trauma exposure can be therapeutic, this is not always so. As with many topics related to traumatic stress in organizations, several contingency…
Abstract
Purpose
While a return to work following trauma exposure can be therapeutic, this is not always so. As with many topics related to traumatic stress in organizations, several contingency factors complicate the effort to draw an overarching conclusion about whether returning to work is therapeutic. The purpose of this paper is to present important determinants of whether work is therapeutic or triggering for those with traumatic stress conditions. The need for contingency approaches in the study of traumatic stress in organizations is illustrated.
Design/methodology/approach
Literature on traumatic stress in organizations is reviewed.
Findings
Three of the key determinants of whether a return to work is therapeutic or triggering for traumatic stress sufferers are trauma-type contingencies, condition-type contingencies and work-setting contingencies. For instance, human-caused and task-related traumas are more likely than natural disasters to make a return-to-work triggering. Additionally, the time since developing a traumatic stress condition is inversely related to the degree of improvement in that condition through the experience of working. Moreover, managerial actions can affect how therapeutic an employee’s return to work is.
Practical implications
These findings suggest the challenges of reintegrating a traumatized employee to the workplace can be highly situation-specific. Careful consideration of the traumatic event suffered by each traumatic stress victim, their traumatic stress condition, and the work setting to which they would return are recommended.
Social implications
Promoting mental health in organizations can contribute to employers’ social performance.
Originality/value
Examination of the factors that complicate predicting whether work is therapeutic posttrauma demonstrates how contingency approaches can advance research on trauma in organizations.