Search results

The purpose of this paper is to present a new approach to leadership development founded on the principle of the Leader-as-Learner: a reflective human who pursues the 4C – virtues of courage, commitment, confidence and curiosity, rather than the laurels of traditional approaches of heroic leadership.

Exploring art-based methods and fostering a new approach to leadership development: Leaders-as-Learners.

In this paper, studies and theoretical findings from the literature are discussed.

This paper includes extending life stories and modes of learning by projecting possible selves as leaders, to learn the daily practice of leadership.

Leadership involves not only the art of judgment but refines it through a learning orientation to confront volatility, uncertainty, complexity and ambiguity conditions.

Leadership is not limited to organizations and in relation to work practices. It is a central aspect in all social affairs and integral to building societies which serve, through leaders, the common good.

An approach to leadership development that supports human flourishing and locates leadership among ordinary people who do extra-ordinary things.

Amid public acknowledgment of recurring ethical violations in the volatile financial service industry, internal auditing (IA) professionals do not seem to have done enough to perform their professional responsibility as a line of defense for their employing organizations. This chapter explores whether changes in an IA approach can effectively enable IA as a practice to fulfill its governance role in managing “conduct risk,” i.e., any behavior in a firm that could cause problems to consumer protection, market integrity or competition. We examine the ethical implications of the existing compliance-based IA approach and explain its ineffectiveness in auditing conduct risk within a turbulent environment. Using action research, we explain the germane changes necessary to define a new conduct-focused IA approach capable of predicting and preventing ethical wrongdoing. A conduct-focused approach launches auditors into unfamiliar but strategically critical areas to not only identify material risks but also add value to their organizations. The authors further examine how a change in the auditor’s mindset and other factors promote the effectiveness of the new IA approach in a sustainable way. This chapter contributes to the literature by investigating how internal auditors can better fulfill their professional responsibility when adopting a conduct-focused approach.

Metaphor is a powerful change agent when applied to course redesign. In this chapter, we examine the influence mental models have on our thinking and the potential consequences they have for our learners. By choosing a metaphor to frame our redesign process, we reveal our ideas about our content, our learners, and our instructional style and how they fit together. This all-important first step in the redesign process can be a game changer; leading us to create the kind of learning experience we seek for our students and for ourselves. Metaphor provides means to break away from default patterns of thinking, inspiring us to play and develop new approaches to teaching and learning – facilitating the redesign necessary to bring about learning in an online context. We examine real examples of courses redesigned using metaphor, and then we embark on an exploration of other metaphors and their likely influence on decisions related to course redesign. In the end, we revise the course redesign model to include metaphor.

The purpose of this study is to examine factors that predict industry‐level career change among MBA graduates.

The study analyzed longitudinal data from the Management Education Research Institute (MERI)'s Global MBA Graduate Survey Dataset and MBA Alumni Perspectives Survey Datasets, using principal component analyses and a three‐stage structural equations model.

Perceptions about career growth and opportunity for advancement were the strongest predictors of industry shifts. The type of program was also found to have an influence, with part‐time MBA programs positively predicting industry shift, and full‐time programs having an indirect effect through significant associations with each of the intermediate predictors of industry shifts. Women were found to be more likely to change industries. Satisfaction with the MBA degree was not a predictor of industry change behavior: they were found to be related only to the extent that graduates valued the importance of certain career factors, such as the objective career factor of career growth.

This is a first large scale study of industry‐level career change among MBA graduates.

This experimental study examined whether sustainability performance measures matter in managerial appraisal and bonus decisions. Participants received financial and non-financial information about four branch managers of a commercial bank, with different combinations of sustainability and financial performance. Participants perceived sustainability measures as being less important than financial ones; still, the experiment revealed that sustainability performance had some impact on appraisal and bonus decisions (albeit it mattered less than financial performance). Evaluators seemed to penalize inferior sustainability performance less than they penalized inferior financial performance. They also seemed to reward sustainability success less than financial success. These findings have practical implications for the implementation of sustainability measures in managerial evaluation systems. The experimental results indicated that incorporating these measures in evaluations does not necessarily mean they will have a sizable effect in decision-making. Results from a companion experiment suggested that organizations using a sustainability balanced scorecard for appraisal and bonus purposes might benefit from an increased emphasis on communication and evaluator training, with a focus on how sustainability performance impacts the attainment of strategic objectives.

Purpose – This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls.

Methodology/Approach – We conducted a survey of experienced management accountants to find out about the risk management and internal control aspects of their current ERM practices, and their perceived effectiveness in performing various ERM roles, within the context of the ERM culture and the level of information systems support for ERM in their organizations.

Findings – In terms of the risk management aspects of ERM, the management accountants in the survey contribute highly to managing risks of a financial or compliance/legal nature and tend to focus mostly on risks with potentially higher impact and higher likelihood of occurring. In terms of the internal control aspects of ERM, they play a highly important role in ERM activities related to prevention and internal risk treatment. Their organizations have an ERM culture that is perceived as open to challenging discussions about risk and have implemented IS support for management accounting in areas such as information security and standardized information architecture. Overall, the effectiveness of their contributions to ERM is perceived to be high in the areas of compliance and finance-related risk.

Originality/Value – We develop a framework and offer empirical evidence about the ERM contributions of management accountants. We propose and use two original scales: one to classify ERM activities, and the other to assess ERM culture.

How can we explain the unresponsiveness of Internal Audit (IA) amid signs that fraud is arising and spreading within an organization? Internal auditors are entrusted with the formal responsibility of sounding the alarm about the risk of fraud and organizational wrongdoing. However, internal auditors failed to respond as the cross-sell fraud at Wells Fargo’s Community Bank (CB) Division unfolded over more than a decade, growing into a massive, full-fledged scandal. We examine IA as a profession and explore how the interpretation of three classic tenets of auditing (scope, compliance and materiality) may enable organizational wrongdoing to fester unattended until it erupts into yet another scandal. We conclude with implications for the socialization and practice of internal auditors, emphasizing the need for reflexivity and moral judgment in the interpretation and application of tenets so deeply ingrained in the IA profession.

Examines the relationship between “grief work” and “work life”. When, after a major personal loss, we re‐enter the world of work, we become involved in the complex process of trying to combine two types of role: our role as grievers, and our work role. The two are often found to be incompatible, and grief becomes disenfranchised, with important consequences for the organization and for the individual as a spiritual, physical and social being. Starts by discussing the conditions necessary for the normal resolution of grief, and what happens when the process of grief cannot be freely experienced, thus stunting the resolution process. Proposes a theoretical model which uses the analytical tools of role theory to understand the interplay of grief work and work life in organizations. Finally, discusses the implications of this study for theory and practice.