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Article
Publication date: 5 May 2015

Kelly Thomson and Joanne Jones

The purpose of this study was to explore how the migration experiences of international accounting professionals were shaped by colonial structures and how, through their…

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Abstract

Purpose

The purpose of this study was to explore how the migration experiences of international accounting professionals were shaped by colonial structures and how, through their interactions with other professionals, migrants hybridize their professional identities and the profession in Canada.

Design/methodology/approach

A post-colonial analysis of the career narratives of international accounting professionals who migrated to Canada.

Findings

This paper illustrates how explicit and formal requirements for transformation, as well as the more subtle informal demands of employers and clients, require non-Western professionals to transform personal characteristics in ways that make them more “Canadian” or “professional”. Findings show that mimicry takes many forms, with some professionals becoming “consummate mimics”, while others discuss their transition in ways that highlight resistance (“reluctant mimics”) and the demands that systematically frustrate and exclude many non-Western professionals from full participation in the “global” profession in Canada (“frustrated mimics”).

Research limitations/implications

This paper contributes to the existing scholarly literature on the persistence of colonial structures in shaping the experiences of colonized people even as they migrate in search of better opportunities decades after the colonial structures have been formally dismantled. It builds on Bhabha’s (1994) work illustrating that colonial structures are susceptible to change through action and interaction. We hope this study contributes to social change by providing some insights into how mimicry, resistance and hybridization may disrupt the unreflexive enactment of colonial structures that sustain inequality.

Originality/value

This study extends the literature on professional migration using a postcolonial perspective to empirically examine the lived experience of the colonial encounter and professionals transition their professional identities across borders.

Details

critical perspectives on international business, vol. 11 no. 2
Type: Research Article
ISSN: 1742-2043

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Publication date: 27 January 2012

Joanne C. Jones and Sandra Scott

In this chapter, we explore an actual incident of cyberbullying that occurred at a large Canadian university. In our analysis, we frame cyberbullying as part of the more general…

Abstract

In this chapter, we explore an actual incident of cyberbullying that occurred at a large Canadian university. In our analysis, we frame cyberbullying as part of the more general phenomena of classroom incivility. We focus on the sociocultural context and demonstrate how the structures and processes within the classroom environment can enable incivility as well as cyberbullying.

Details

Misbehavior Online in Higher Education
Type: Book
ISBN: 978-1-78052-456-6

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Article
Publication date: 20 September 2011

R.F. Baskerville

253

Abstract

Details

Journal of Accounting & Organizational Change, vol. 7 no. 3
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 27 January 2012

Angela Baldasare, Ph.D. currently serves as the divisional manager for assessment and research in the Office of the Vice President for Student Affairs. Working in the public…

Abstract

Angela Baldasare, Ph.D. currently serves as the divisional manager for assessment and research in the Office of the Vice President for Student Affairs. Working in the public health sector over the past 8 years, she has overseen the evaluation of more than 150 programs, addressing issues of sexual health and teen pregnancy, domestic violence, child welfare, substance abuse, mental health, and disability.

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Misbehavior Online in Higher Education
Type: Book
ISBN: 978-1-78052-456-6

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Book part
Publication date: 27 October 2016

Diane H. Roberts

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their…

Abstract

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Available. Content available
Book part
Publication date: 27 January 2012

Abstract

Details

Misbehavior Online in Higher Education
Type: Book
ISBN: 978-1-78052-456-6

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Book part
Publication date: 27 October 2016

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.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

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Book part
Publication date: 27 January 2012

Laura A. Wankel and Charles Wankel

Universities are increasing hubs of digital activity; much commendable, some reprehensible. It is dismaying that in some learners' minds the divide between them is murky rather…

Abstract

Universities are increasing hubs of digital activity; much commendable, some reprehensible. It is dismaying that in some learners' minds the divide between them is murky rather than clear. Today's students are largely digital natives born into computing and its venues. In many colleges, during orientation the preponderance of incoming students use their new college e-mail accounts to enable in Facebook, etc., easy online communication with others in the institution. Unlike past decades when a student might be handed flyers or read postings on poles and walls, today's students are in a maelstrom of social media, and other new technologies that students are socially pressed to use. In her book Ruling the Waves, Debora Spar suggested that cyberspace is like a frontier town, a place where there are “not a lot of rules or marshals in town” (Spar, 2001). People online often feel relatively unconstrained, creative, and innovative. At the same time, chaos, disorder, nefariousness, and just plain “bad behavior” are rife. New technologies foster the sense of a new normality. Yet just because it is now possible to act in new ways through new technologies does not make those ways acceptable.

Details

Misbehavior Online in Higher Education
Type: Book
ISBN: 978-1-78052-456-6

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Article
Publication date: 7 March 2016

Petros Vourvachis, Thérèse Woodward, David G. Woodward and Dennis M Patten

The purpose of this paper is to contribute to the literature investigating disclosure reactions to legitimacy threats by analyzing the corporate social responsibility (CSR…

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Abstract

Purpose

The purpose of this paper is to contribute to the literature investigating disclosure reactions to legitimacy threats by analyzing the corporate social responsibility (CSR) disclosure reactions to catastrophic accidents suffered by major airlines.

Design/methodology/approach

The authors use content analysis to examine changes in annual report disclosure in response to four separate airline disasters. The authors adopt two classification schemes and two measurement approaches to explore these changes.

Findings

The authors find that for three events the organizations appear to have responded with considerable increases in CSR disclosure that are consistent with attempts of legitimation. For one of the events examined, the authors find no disclosure response and suggest that this could be due to the company’s unwillingness to accept responsibility.

Research limitations/implications

The study’s focus on major airlines that have suffered an accident with available annual reports in English meant that other companies had to be excluded from the analysis.

Practical implications

The findings demonstrate the use of the annual report as a legitimation tool and further highlight the need for greater transparency and comparability across publications.

Originality/value

The paper adds to the scarce literature examining corporate disclosure reactions following threats to their social legitimacy.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 30 October 2018

Carolyn MacTavish

Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and…

672

Abstract

Purpose

Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and the auditor’s approach, affect chief financial officers’ (CFOs’) willingness to adjust the financial statements and satisfaction with the auditor.

Design/methodology/approach

This study uses a 2 × 3 between-subjects experimental design. Participants are 169 highly experienced CFOs and financial officers. The experimental design crosses the two multi-dimensional auditor approaches found in the literature with two influence tactics used to communicate ACU involvement, as well as a control condition, with no communication of the ACU involvement.

Findings

Communicating the ACU’s involvement as a higher authority (similar to a boss) results in greater willingness to record an adjustment to the financial statements when auditors use a hands-off “compliance-officer” auditor approach, but lower willingness by CFOs to adjust the financial statements when auditors use an expert-advisor auditor approach as compared to when coalition tactics are used. Results also show that communicating the ACU as a higher authority negatively impacts a CFO’s satisfaction with the audit partner. Overall, these results highlight the importance of the auditor’s approach and communication of ACU involvement within the auditor–client relationship. The outcomes of this study are limited to situations where unexpected audit adjustments are found during the year-end process and thus cannot be discussed pre-emptively with clients.

Research limitations/implications

This paper advances the understanding of how the multi-dimensional auditor’s approach can shape and limit the effectiveness of influence tactics. These factors are important, as auditors are tasked with maintaining not only quality audits but also client relationships. However, although rich in detail, factors other than auditor approach may have inadvertently been manipulated and are driving results.

Practical implications

The approach taken by the auditor with a client throughout the audit sets the stage during the auditor–client negotiations. Therefore, audit partners must consider their own approach with the client before communicating the ACU’s involvement as the auditor approach shapes and limits the tactics available for use. Using ill-suited tactics may undermine the client’s willingness to record an adjustment to the financial statements and cause undue harm to the auditor–client relationship.

Originality/value

This paper uses highly experienced CFOs and financial officers to examine how two common elements in the audit negotiation context can significantly affect the outcome to the financial statements and the relationship between the client and audit partner.

Details

Managerial Auditing Journal, vol. 33 no. 8/9
Type: Research Article
ISSN: 0268-6902

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