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Article
Publication date: 1 May 1993

Philip H. Siegel, John O'Shaughnessy, John R. Leavins and John T. Rigsby

By its nature, the capitalistic economic system has produced numerous ethical conflicts. The professions, as well as business in general, have been impacted by the increased…

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Abstract

By its nature, the capitalistic economic system has produced numerous ethical conflicts. The professions, as well as business in general, have been impacted by the increased emphasis on ethical behaviour. In the past few years, there has been an increased interest in business ethics. One profession which has especially grown due to the increased awareness of ethical issues is internal auditing. This has been in part due to the need for more reliable accounting records, tighter administrative controls, and improved operational efficiency. In order to provide some guidance to its members regarding ethical behaviour, the Institute of Internal Auditors has constructed a code of ethics. Describes how, through the use of a questionnaire, the views of practising internal auditors regarding the currently used code of ethics were obtained and analysed. The responses revealed that a substantial number of internal auditors do consult the code of ethics for guidance in making ethical decisions. A majority of the auditors believe that the code of ethics could be more effective if better enforcement methods were put into effect. Most respondents also believe that the code is complete as it is currently written and does not need to be expanded.

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Managerial Auditing Journal, vol. 8 no. 5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 1995

John R. Leavins, Khursheed Omer and Arv Vilutis

The objective of this study was to empirically test Wolf's [1971] proposed objective indicator against a subjective indicator of budgetary slack. This was accomplished by…

408

Abstract

The objective of this study was to empirically test Wolf's [1971] proposed objective indicator against a subjective indicator of budgetary slack. This was accomplished by correlating two indicators of budgetary slack with each other and with each of the slack contributing factors identified in the literature. A moderately positive relationship was found to exist between the subjective and objective indicators of budgetary slack. A strong relationship between the linkage of the budgetary system to the system of rewards and the two indicators of budget slack was indicated. Budget pressure revealed a moderately positive relationship with budgetary slack. The test for the relationship for budgetary participation and the firm's economic environment with the indicators of budgetary slack produced mixed results. The correlation coefficient for the degree of decentralization was weak but positive with the objective indicator and slightly negative with the subjective indicator of slack. Since budget slack is a commonly observed phenomenon in business organizations, it is important to discover practical ways to obtain an indication of the creation of slack in an organization. Such monitoring of slack would lead to better utilization of company resources and the achievement of operational efficiency. The use of an objective indicator holds promise for internal monitoring of slack by companies because an in‐house questionnaire may not be dependable. In spite of its limitations, this study takes an important first step in this development.

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Managerial Finance, vol. 21 no. 3
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 November 1996

Khursheed Omer, John R. Leavins and John O'Shaughnessy

This paper presents a methodology based on rough set theory whereby certain and possible rules can be derived utilizing the experience of the reviewers. Adoption of this…

52

Abstract

This paper presents a methodology based on rough set theory whereby certain and possible rules can be derived utilizing the experience of the reviewers. Adoption of this methodology will help the AICPA in closely monitoring the peer review and identifying inconsistencies in the process.

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Managerial Finance, vol. 22 no. 11
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 October 1995

Philip H. Siegel, John T. Rigsby, Surendra P. Agrawal and John R. Leavins

Formal mentoring programmes have developed in public accountingfirms in order to gain career development and organizational advantagesand, although there is substantial literature…

1456

Abstract

Formal mentoring programmes have developed in public accounting firms in order to gain career development and organizational advantages and, although there is substantial literature concerning problems with formal mentoring programmes, there are few studies which actually have compared the mentoring process at firms with a programme with those using an informal process. Compares mentoring activities at each level in two accounting firms, one using a formal mentoring programme and the other an informal approach, to see how they differ. Qualitatively, no significant differences were found between the two approaches on the perceived influence for career development. Differences were found, though, regarding the respondents′ personal development and the numbers of mentor relationships between the two types of approaches. Concludes that personal development tended to be rated higher under the informal than the formal approach at the critical staff and senior levels. Regarding numbers of mentor relationships, the results indicate that the significant differences were related to rank.

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Accounting, Auditing & Accountability Journal, vol. 8 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 1998

Robin Stryker

Introduces a special issue on globalization and the welfare state. Asserts that economic globalization constrains national economic and social policy far more now than ever…

6067

Abstract

Introduces a special issue on globalization and the welfare state. Asserts that economic globalization constrains national economic and social policy far more now than ever before, although the level of international trade has not increased that much compared to levels at the beginning of this century. Talks about the political consequences of economic globalization, particularly welfare state retrenchment in the advanced capitalist world. Outlines the papers included in this issue – comparing welfare system changes in Sweden, the UK and the USA; urban bias in state policy‐making in Mexico; and the developing of the Israeli welfare state. Concludes that economic globalization has a limited effect in shaping social welfare policy in advanced capitalist countries; nevertheless, recommends further research into which aspects of economic globalization shape social welfare policy.

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International Journal of Sociology and Social Policy, vol. 18 no. 2/3/4
Type: Research Article
ISSN: 0144-333X

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Book part
Publication date: 4 October 2022

Jill E. Ellingson and Kristina B. Tirol-Carmody

Self-report questionnaires are the predominant method used in human resource management (HRM) research to assess employees’ work-related psychological constructs (e.g., processes

Abstract

Self-report questionnaires are the predominant method used in human resource management (HRM) research to assess employees’ work-related psychological constructs (e.g., processes, states, and attributes). However, this method is associated with significant shortcomings, including the introduction of self-serving bias and common method variance when used exclusively. In this chapter, the authors challenge the assumption that individuals themselves are the only accurate source of the self-focused information collected in HRM research. Instead, the authors propose that other-ratings – ratings of a target individual that are provided by a workplace observer, such as a coworker, supervisor, or subordinate – can accurately assess commonly measured work-related psychological constructs. The authors begin by explaining the advantages of other-ratings for HRM research and practice, reviewing the history of other-ratings and how they emerged in the personality and person-perception literature, and outlining how they have been used in HRM research to date. Then, the authors build upon Funder’s (1995) realistic accuracy model to develop a theoretical argument detailing why workplace others should be able to accurately judge how another employee thinks and feels about work. Next, the authors highlight existing evidence in the literature on the accuracy of other-ratings and present the results of a preliminary meta-analysis on the ability of other-ratings to predict self-ratings of work-related psychological constructs. Finally, the authors discuss potential moderators of other-rating accuracy and reflect on a number of practical considerations for researchers looking to use other-ratings in their own work. The authors intend for this chapter to meaningfully contribute to the larger conversation on HRM research methods. Other-ratings are a simple, yet powerful, addition to the methodological toolkit of HRM researchers that can increase flexibility in research design and improve the overall quality of research.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-80455-046-5

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Book part
Publication date: 8 June 2007

Leslie Kren and Adam Maiga

The objective of this study was to extend prior research by examining subordinate–superior information asymmetry as an intervening variable linking budgetary participation and…

Abstract

The objective of this study was to extend prior research by examining subordinate–superior information asymmetry as an intervening variable linking budgetary participation and slack. The results indicate two offsetting effects of participation on slack. A significant negative indirect relation between participation and slack was found to act through information asymmetry. Thus, managers reveal private information during the budget process, reducing information asymmetry which subsequently reduces budget slack. These results provide evidence about the inability of past research to confirm a consistent direct relation between budget participation and budget slack.

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Advances in Management Accounting
Type: Book
ISBN: 978-0-7623-1387-7

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Book part
Publication date: 9 November 2017

Sizwe Timothy Phakathi

This chapter examines and discusses the unintended outcomes of the production bonus scheme the mine had instituted to motivate and increase the productivity of the frontline…

Abstract

This chapter examines and discusses the unintended outcomes of the production bonus scheme the mine had instituted to motivate and increase the productivity of the frontline mining teams. This is crucial given that the maladministration of the bonus system could lead to a range of undesired outcomes such as deteriorating levels of trust between management and frontline workers, prioritisation of production at the expense of safety, poor work relations and ultimately low levels of organisational, employee and team performance. There are a number of organisational, management and labour factors that can render a production bonus scheme effective or ineffective. These factors influence the nature and extent of worker reactions to the bonus scheme.

This chapter examines and discusses the factors that influenced the reaction of the mining teams to the team-based production bonus scheme and the extent to which mine management fulfilled its side of the bargain in the implementation of the production bonus. The chapter highlights the manner in which the team-based bonus system influenced teams of stope workers to engage in their informal organisational practice of making plan (planisa) in order to offset the snags that jeopardised their prospects of earning the production bonus. The chapter reveals that, to a large extent, the productivity bonus generated conflict rather than cooperation at the point of production down the mine. As a result, the incentive scheme failed to live up to expectations by not eliciting the desired levels of organisational, worker and team performance at the rock-face.

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Production, Safety and Teamwork in a Deep-Level Mining Workplace
Type: Book
ISBN: 978-1-78714-564-1

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Abstract

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Man-Eating Monsters
Type: Book
ISBN: 978-1-78769-528-3

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Article
Publication date: 1 June 1998

Philip H. Siegel and John T. Rigsby

The effects of institutionalization and structuring in the public accounting profession are considered in relation to the development of education and experience requirements for…

992

Abstract

The effects of institutionalization and structuring in the public accounting profession are considered in relation to the development of education and experience requirements for the profession. The goal is to explain the development of education and experience requirements for public accountants from a broader perspective and improve our understanding of the changes which have taken place in the profession and which are still taking place.

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Journal of Management History, vol. 4 no. 2
Type: Research Article
ISSN: 1355-252X

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