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Article
Publication date: 1 February 1987

Lawrence B. Sawyer

How closely does internal audit match the attributes of a profession? In terms of its relatively short history — and in comparison with the longer‐established professions — it…

677

Abstract

How closely does internal audit match the attributes of a profession? In terms of its relatively short history — and in comparison with the longer‐established professions — it would seem that in the United States it already meets many of the necessary criteria: public service obligations, training and accreditation, standards of practice, publication and dissemination activities; there is also evidence of employer requirements and practices becoming more exacting. However there is some way to go before full recognition and acceptance as a distinct professional discipline are achieved. One crucial dilemma is over independence, as between loyalty to employers or profession, in situations of conflict. A concept of a management‐oriented service is advocated as one of the most constructive resolutions for future development.

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

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Article
Publication date: 1 June 1999

Rocco R. Vanasco

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing…

17364

Abstract

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

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Managerial Auditing Journal, vol. 14 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 February 1989

Gerald Vinten

It is argued that auditors whose sole orientation in assistingmanagement is that of classical management thinking will be of onlylimited help. Auditors need to become aware of all…

264

Abstract

It is argued that auditors whose sole orientation in assisting management is that of classical management thinking will be of only limited help. Auditors need to become aware of all the ramifications of the management role. Only then, it is claimed, will they truly fulfil the brief set for them in the Standards for the Professional Practice of Internal Auditing.

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Managerial Auditing Journal, vol. 4 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 September 1994

James A. Kuhns and Lawrence B. Sawyer

Executive compensation consultants develop compensation programmesthrough information gathered from documents and interviews with keyexecutives, along with an assessment of…

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Executive compensation consultants develop compensation programmes through information gathered from documents and interviews with key executives, along with an assessment of management processes and the existing compensation programmes. This information gathering can be very costly. Argues that a good deal of the data required to establish compensation programmes can be gained for the consultants by the company′s internal auditors, who are adept at research, are objective, are free from bias, and are accustomed to evaluating any business process or activity. The consultants gain by being relieved of a good deal of detail work: the company gains by substituting the lower salary rates of the internal auditors for the high fees charged by consultants for data gathering.

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Managerial Auditing Journal, vol. 9 no. 6
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 13 August 2018

Robert L. Dipboye

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The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Book part
Publication date: 11 November 2016

Brook E. Sawyer, Patricia H. Manz, Kristin A. Martin, Thomas C. Hammond and Scott Garrigan

A pressing educational concern is how to provide effective education for the growing population of dual language learners (DLL) in early childhood settings. Given the robust…

Abstract

A pressing educational concern is how to provide effective education for the growing population of dual language learners (DLL) in early childhood settings. Given the robust findings that family involvement promotes children’s academic success as well as recognition of parents’ “funds of knowledge,” one pathway to provide a culturally and linguistically responsive classroom environment for DLLs is to form collaborative relationships between parents and teachers of DLLs. The purpose of this chapter is to describe Project TAPP (Teachers and Parents as Partners), a community of practice (CoP) composed of parents and teachers of preschool dual language learners. The chapter describes the framework of Project TAPP, findings related to participation, and lessons learned.

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Family Involvement in Early Education and Child Care
Type: Book
ISBN: 978-1-78635-408-2

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Book part
Publication date: 18 September 2024

Richard D. Sawyer and Joe Norris

In this chapter, we purport that “excessive entitlement” is directly linked to concepts of self/identity with the belief that how we come to regard self in relation to the Other…

Abstract

In this chapter, we purport that “excessive entitlement” is directly linked to concepts of self/identity with the belief that how we come to regard self in relation to the Other is implicitly and explicitly taught. We view excessive entitlement as a manifestation of the privilege and infallibility of educators who take for granted the correctness of their actions. Through a critical examination of personal stories, theoretical literature, and common school practices, we create a collage of thoughts that highlight some of the complex factors that intersect with excessive entitlement, albeit considering what may be determined “excessive” and by whom.

We use a dialogic format, in this chapter, but do not engage in an actual duoethnography. We address the following questions: How does one (a) create an ethical habitus, constantly being aware of one's responsibility toward the Other, (b) reflexively and humbly practice self-accountability in a manner that recognizes one's positionality and status that is grounded in historical privileged, personal power dynamics, and systems of oppression, (c) develop dialogic ways of being in a neoliberal ethos of systemic accountability within prescriptive curricula, and (d) as teacher educators, assist students in understanding and practicing such dispositions.

We discuss how developing dialogic ways of being, treating others with respect, practicing humility in the face of other people, and learning to respect and build on difference disrupt excessive entitlement. We also explore complexities around the attempt to create “safe spaces” for students, given risks of self-deception and appropriation of students' meaning-making.

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After Excessive Teacher and Faculty Entitlement
Type: Book
ISBN: 978-1-83797-877-9

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Book part
Publication date: 30 October 2023

Valerie J. Thompson and D. Crystal Coles

Black women faculty are experiencing multiple marginalities within their intersectional identities (Thomas & Hollenshead, 2001). The overwhelming obstacles that they face in…

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Black women faculty are experiencing multiple marginalities within their intersectional identities (Thomas & Hollenshead, 2001). The overwhelming obstacles that they face in academia regarding racism, lack of mentorship, and its impact on productivity are well documented (Allen, Huggins-Hoyt, Holosko, & Briggs, 2018). However, through a raced and gendered intersection centering Black women, these workplace obstacles can transform into something far more insidious (Young & Hines, 2018). Black women academics do not enter academic environments that have been liberated from racism, sexism, or misogynoir; instead, the environment itself is a microcosm of the world in which they reside (Thompson, 2020). Black women academics are double minorities and face issues such as isolation from collegial networks; lack of institutional/departmental support; forced positionality into the role of mentorship for students of color; and increased visibility and bodily presentation concerns (Allen et al., 2018; Pittman, 2010). Further still, the workplace dynamics and needs of students of color can collide within the work of Black women academics, increasing the prevalence of othermothering and a racialized and gendered racial uplift (Griffin, 2013; Mawhinney, 2011). Though previous studies have demonstrated positive effects of university diversification, women, ethnic minorities, sexual minorities, and religious minorities continue to face antagonistic environments (Cunningham, 2009; Hughes & Howard-Hamilton, 2003). Rooted within Black Feminist Thought and Critical Race Theory, this chapter aims to highlight the intersectional identities of Black women academics and identifies mechanisms to address how Black women are experiencing multiple marginalities within their intersectional identities (Hirshfield & Joseph, 2012).

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Book part
Publication date: 10 June 2014

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Practical and Theoretical Implications of Successfully Doing Difference in Organizations
Type: Book
ISBN: 978-1-78350-678-1

Abstract

Organizational researchers studying well-being – as well as organizations themselves – often place much of the burden on employees to manage and preserve their own well-being. Missing from this discussion is how – from a human resources management (HRM) perspective – organizations and managers can directly and positively shape the well-being of their employees. The authors use this review to paint a picture of what organizations could be like if they valued people holistically and embraced the full experience of employees’ lives to promote well-being at work. In so doing, the authors tackle five challenges that managers may have to help their employees navigate, but to date have received more limited empirical and theoretical attention from an HRM perspective: (1) recovery at work; (2) women’s health; (3) concealable stigmas; (4) caregiving; and (5) coping with socio-environmental jolts. In each section, the authors highlight how past research has treated managerial or organizational support on these topics, and pave the way for where research needs to advance from an HRM perspective. The authors conclude with ideas for tackling these issues methodologically and analytically, highlighting ways to recruit and support more vulnerable samples that are encapsulated within these topics, as well as analytic approaches to study employee experiences more holistically. In sum, this review represents a call for organizations to now – more than ever – build thriving organizations.

Details

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

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