Search results

This paper aims to highlight the influence of culture in the accounting profession and introduce/advance a framework for cultural competence in the accounting field.

This paper is written for academics and practitioners, focusing on strategies to promote cultural competency in the accounting profession. It includes professional rationales for accounting management and human resources practitioners recognizing the need for and the factors impeding cultural inclusiveness in the accounting profession.

Due to globalization, cross-border business operations are continuously growing. The need to understand and address cultural differences is imperative.

This article offers solutions to equip leaders in support of human capital management with engaging, retaining and diversity and equity competency for current and future employees and the globalization of their customer base. The research offers recommendations for cultural competencies to help strengthen business, and leadership address culture systematically in their highly complex roles.

The purpose of this paper is to provide an overview of the phenomenon, or the lack thereof, of building a culturally inclusive organization, specifically suggesting this paper will offer tips for human resources (“HR”) practitioners in their quest to understand and enhance inclusivity.

This paper is written for practitioners, focusing on ways to foster employee inclusiveness through personal awareness. It includes business and professional rationales for HR practitioners recognizing the need for and the factors impeding employee inclusiveness in the workplace.

Organizations are facing an increasingly dynamic environment in which they must interact with and, possibly, rapidly respond to changes. As a competition, both domestically and globally, increases progressive organizations recognize ways to retain and grow their talent pool. Not having a robust understanding of diversity, generally and cultural diversity, specifically, can lead to a less inclusive work environment.

This paper discusses the multifaceted nature of diversity and the need to understand cultural diversity. Particularly how HR practitioners can be a catalyst for organizational change. This paper then proposes practical steps for HR professionals to help improve cultural inclusiveness in their workplaces.

The hospitality and tourism industry faces a number of workforce challenges, especially the high turnover rates and associated replacement costs associated with continually identifying and hiring new employees. The purpose of this paper is to discuss how hospitality and tourism organizations can use electronic human resource management (eHRM) and artificial intelligence (AI) to help recruit and select qualified employees, increase individual retention rates and decrease the time needed to replace employees. Specifically, it discusses how e-recruiting and e-selection and AI tools can help hospitality and tourism organizations improve recruiting and selection outcomes.

Research on eHRM, AI, employee recruitment and employee selection are applied to the hospitality and tourism industry and insights for how eHRM and AI can be applied to the industry are discussed.

eHRM and AI have the potential to transform how the hospitality and tourism industry recruit and select employees. However, care must be taken to ensure that the insights gained and the decisions made are well received by employees and lead to better employee and organizational outcomes.

This paper represents the first research that integrates research from eHRM and AI and applies it to the hospitality and tourism industry.

This paper represents the first research that integrates research from eHRM and AI and applies it to the hospitality and tourism industry.

The present study explored the demographics and associations between the use of technology and romantic relationships among 171 young adults.

Participants completed a self-administered anonymous, online survey that included 66 questions assessing demographic information, use of technology, sexting activity, and sexual behaviors. Crosstabs were performed between demographic factors and questions assessing online engagement with romantic partners. A chi-square test for independence (with Yates Continuity Correction) was done among the remaining questions on Internet use and demographic variables, with the exception of age. Independent-samples t-tests were conducted to compare age with the questions posed on how technology influences romantic relationships. The authors used Bronfenbrenner’s bioecological model and Johnson’s addition of the technosubsystem to examine the influence of the Internet on relationships.

Results showed variation with the Internet’s impact on close relationships by ethnicity; Caucasians were more likely to see the Internet as increasing their relationship while African Americans saw it as negatively impacting it. In addition, men were more likely to use technology to maintain long-distance relationships, as well as search for a partner, flirt, and ask a partner out online.

As relational scientists, it is particularly important to understand if and how interpersonal relationships are affected by the use of technology. Suggestions are provided on how to guide partners toward healthy relationships by managing the impact of technology. Studying the current trends in technology to better understand modern relationships is critical to future social scientists and relationship helpers.

This paper presents recently published resources on library instruction and information literacy. It provides an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts. The selected bibliography is useful to efficiently keep up with trends in library instruction for busy practitioners, library science students and those wishing to learn about information literacy in other contexts.

This article annotates 424 English-language periodical articles, monographs, dissertations, theses and reports on library instruction and information literacy published in 2021. The sources were selected from the EBSCO platform for Library, Information Science, and Technology Abstracts (LISTA), Education Resources Information Center (ERIC), Scopus, ProQuest Dissertations and Theses, and WorldCat, published in 2021 that included the terms “information literacy,” “library instruction,” or “information fluency” in the title, abstract or keywords. The sources were organized in Zotero. Annotations summarize the source, focusing on the findings or implications. Each source was categorized into one of seven pre-determined categories: K-12 Education, Children and Adolescents; Academic and Professional Programs; Everyday Life, Community, and the Workplace; Libraries and Health Information Literacy; Multiple Library Types; and Other Information Literacy Research and Theory.

The paper provides a brief description of 424 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested as a quick and comprehensive reference to literature on library instruction and information literacy within 2021.

The purpose of this study is to examine the influence of an urban folktale on the purchasing intentions and buying behaviour of the consumer. Specifically, it examines a rumour involving fashion designer Tommy Hilfiger, in which he purportedly made disparaging statements about African‐Americans. A survey of African‐American generation Xers revealed a relationship between the rumour and the decision to purchase Tommy Hilfiger clothing. Implications of the findings are discussed.

Initial public offerings (IPOs) have been a focus of qualitative and quantitative research since the 1960s. However, the majority of research emanates from the fields of finance and management, with very little coming from the field of ethics. In this paper, we attempt to fill this gap by answering the question: Does the IPO process change a company’s ethical culture? In order to answer this question we examined S-1 filings made by companies before they went public. We used text-mining techniques to identify words that are uniquely related to corporate social responsibility (CSR) in those filings. We then used linear regression to compare those word counts to data produced by CSRHub. Companies that include words related to CSR tend to score better on various CSR measures. This evidence can support several explanatory theories, such as companies that take the time and effort to discuss CSR concepts in their S-1s make ethics a priority and therefore score higher on CSR ratings. Similarly, companies that had never formally thought about their ethical culture might feel, under the pressure of an IPO, to think about what kind of company the owners and leadership want it to be in the long run. Our study only analyzed companies three years post-IPO and did not control for certain variables. This paper is the first of its kind to discuss and, more importantly, attempt to quantify the impact of the IPO process on a company’s ethical culture. We hope that by understanding how the IPO process influences companies in terms of ethics, companies can more easily develop and maintain ethical cultures pre- and post-IPO.

Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to improve measurement in the study of work organizations and to facilitate the teaching of introductory courses in this subject. Focuses solely on work organizations, that is, social systems in which members work for money. Defines measurement and distinguishes four levels: nominal, ordinal, interval and ratio. Selects specific measures on the basis of quality, diversity, simplicity and availability and evaluates each measure for its validity and reliability. Employs a set of 38 concepts ‐ ranging from “absenteeism” to “turnover” as the handbook’s frame of reference. Concludes by reviewing organizational measurement over the past 30 years and recommending future measurement reseach.

This paper analyzes how German municipalities organize their purchasing activities. It aims to identify patterns in the structure of the purchasing function and to study how the size of the municipality influences the design of its purchasing organization. Therefore, an analytical framework based on contingency and organization theory is developed and results of an empirical study are presented. The results indicate that German municipalities use a medium level of centralization and specialization in organizing their purchasing activities, but that the purchasing process is highly formalized and represented on high hierarchical levels in many cases. As to the relationship between the size of a municipality and the structure of its purchasing function, the study indicates that size, measured by the number of inhabitants, the number of employees and purchasing volume influences the structural variables in various ways.

The purpose of this study is to explain how library and information science (LIS) with a focus on libraries, librarians and LIS associations, developed into becoming a racist institution that supports white supremacy. The central argument is that a philanthropic organization, the Carnegie Foundation, which led the eugenics movement, captured LIS and with the assistance of the American Library Association (ALA), created a library ecosystem that was structurally racist in order to maintain the power of the elites. This study is an exegetical analysis that is explored through the lens of a Christian spirituality conceptual framework. Some tentative solutions to remedy this problem are suggested.