Marina Kirstein, Stephen Coetzee and Astrid Schmulian
The purpose of this paper is to explore differences in South African accounting students’ perceptions of professional skills developed in an undergraduate accounting program…
Abstract
Purpose
The purpose of this paper is to explore differences in South African accounting students’ perceptions of professional skills developed in an undergraduate accounting program. South Africa has a history of socio-economic inequality and racial injustice, leading to factors outside the classroom impacting educational outcomes. In particular, South African classes are heterogeneous, reflecting a diversity of race and language groups and students from differing schooling backgrounds. These differences necessitate differentiated instruction.
Design/methodology/approach
To explore for differences in perceptions, data were collected via questionnaires and differences between demographic variables such as school, race and language were considered, while controlling for gender. A focus group was also hosted to further explore findings.
Findings
Students from better quality schools agreed less strongly than those from poorer quality schools that the education program developed their professional skills. Students from better quality schools may have developed some of the professional skills during their schooling, requiring less to be developed at university. African students, though, agreed less strongly than white students from similar quality schools that they had developed professional skills. A focus group suggested that African students place less emphasis on professional skills development than on technical skills, given their lack of exposure to professional skills through mentors (parents, teachers, etc.) who never developed professional skills during their own compromised education under Apartheid.
Originality/value
Understanding the differences in the perceptions of professional skill development in a heterogeneous classroom can assist instructors in adopting differentiated instruction approaches to enable all students to develop professional skills. It could also assist future employers of these graduates to differentiate their development strategies during workplace training.
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Astrid Schmulian and Stephen Coetzee
Other business education literature, particularly in the field of economics, has developed theories in respect of the reasons for non‐attendance of lectures and the positive…
Abstract
Purpose
Other business education literature, particularly in the field of economics, has developed theories in respect of the reasons for non‐attendance of lectures and the positive correlation between class attendance and academic performance. The aim of this paper is to determine the generalizability of these theories to a large accounting class in South Africa.
Design/methodology/approach
This paper is a differentiated replication of the study by Paisey and Paisey, who provided initial evidence of the generalizability of these theories to a small accounting class in Scotland, employing a research questionnaire and the analysis of quantitative and qualitative data.
Findings
The reasons given for the non‐attendance of lectures generally correspond with those previously reported. Certain differences that are identified are likely a result of specific country or economic factors. This study found a significant positive correlation between class attendance and academic performance; however, the correlation is low and not very meaningful. Further analysis reveals some difference between language groups suggesting that culture and ethnicity may have an effect on the relationship between class attendance and academic performance.
Originality/value
This paper raises questions as to the generalizability of prior research on class attendance and academic performance. The findings of this study suggest other factors, including students' economic, cultural and ethnic backgrounds, are likely to affect associations between class attendance and academic performance.
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Elmar Retief Venter and Charl de Villiers
– This paper aims to examine the influence of academics who are members of the profession on academic institutions.
Abstract
Purpose
This paper aims to examine the influence of academics who are members of the profession on academic institutions.
Design/methodology/approach
An analytic autoethnography of the influence of accounting academics who are members of the profession on South African universities, supported by publicly available information, such as policy and other documents, web sites, and published material; documentation the authors are able to gather as participants; and formal and informal interviews the authors conduct with academic managers.
Findings
The paper finds that profession-identifying academics create and maintain rules and structures within academe, rules and structures that suit the profession. Managers who are members of the profession identify more closely with the profession than with their university. The analysis reveals the mechanics of this influence, as well as the consequences.
Originality/value
The paper contributes to theory by synthesizing the creation of profession-inspired institutions framework and the maintenance of an institutions framework into a single framework. It also applies the theory by providing an example of a profession creating and maintaining institutionalization in an adjacent institution. The findings have implications for academia in cases where academic staff members are members of professional bodies, such as engineering and law faculties. The insights highlighted here may also be of interest to Australasian, UK and US accounting academics, because the literature contains evidence of pressures from professional bodies there.
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This opening chapter of this special volume of Research in Ethical Issues in Organizations (REIO) opens the anthology by setting the foundation for an authentic African…
Abstract
This opening chapter of this special volume of Research in Ethical Issues in Organizations (REIO) opens the anthology by setting the foundation for an authentic African philosophy. This establishment of an ‘African Philosophical Bedrock’ serves as a fundamental point of departure and primer for Bantu Wisdom as Transcendent Development drawing on the works of transcendent Bantu philosophers concerned with realising the golden mean capable of reconciling the extreme contradictions inherent in the social ills afflicting Africa. These intellectual trailblazers include Stephen Bantu Biko, Frantz Fanon, and Anton Muziwakhe Lembede. The philosophical bedrock herein established consists of four philosophical delineations systematically arranged in the following orderly fashion: (1) Logic, (2) Metaphysics, (3) Axiology, and (4) Epistemology. After presenting and justifying the development of the bedrock, Bantu Wisdom and its associated key terms are conceptualised and defined in order to create a conceptual framework through which the problem of ‘Compound-Indignity’ may be understood and addressed. This chapter then comes to a close by introducing the idea of Transcendent Development and its harmonising essence – the golden mean – that reconciles antagonistic dualisms underpinning the ‘compound-indignity’ problem. As such, this chapter serves as a Transcendent Development paradigmatic primer and philosophical point of departure for the further development of authentic African ethics.
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Narayanage Jayantha Dewasiri, Angodage Kalpani Madhushika Pigera, Karunarathnage Sajith Senaka Nuwansiri Karunarathne and Mananage Shanika Hansini Rathnasiri
This study examines the impact of financial services employees’ engagement on the attitude toward artificial intelligence (AI) in Sri Lanka. The model developed in this study…
Abstract
This study examines the impact of financial services employees’ engagement on the attitude toward artificial intelligence (AI) in Sri Lanka. The model developed in this study comprises three constructs to demonstrate employee engagement (EE), namely, psychological state engagement (PSE), trait engagement (TE), and cognitive engagement (CE). Further, the model tests the moderating effect of age and gender on the relationship between EE and attitude toward AI. The authors conducted this research through a survey of 200 employees at Sri Lankan financial service firms. The findings indicate that EE substantially impacts attitudes regarding AI. Additionally, PSE, CE, and attribute engagement substantially affect how people feel about AI. Further, age has a moderating effect on the association between EE and attitude toward AI among financial services personnel. Based on the findings and discussion, the researcher recommends AI’s most significant importance in promoting a high level of engagement. The results would be helpful for both academic researchers and practitioners, especially HR managers, to understand the status of AI in Sri Lanka and formulate strategies to expedite EE.
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Vita Glorieux, Salvatore Lo Bue and Martin Euwema
Crisis services personnel are frequently deployed around the globe under highly demanding conditions. This raises the need to better understand the deployment process and more…
Abstract
Purpose
Crisis services personnel are frequently deployed around the globe under highly demanding conditions. This raises the need to better understand the deployment process and more especially, sustainable reintegration after deployment. Despite recent research efforts, the study of the post-deployment stage, more specifically the reintegration process, remains fragmented and limited. To address these limitations, this review aims at (1) describing how reintegration is conceptualised and measured in the existing literature, (2) identifying what dimensions are associated with the reintegration process and (3) identifying what we know about the process of reintegration in terms of timing and phases.
Design/methodology/approach
Following the preferred reporting items for systematic reviews and meta-analyses (PRISMA) protocol, the authors identified 5,859 documents across several scientific databases published between 1995 and 2021. Based on predefined eligibility criteria, 104 documents were yielded.
Findings
Research has primarily focused on descriptive studies of negative individual and interpersonal outcomes after deployment. However, this review indicates that reintegration is dynamic, multi-sector, multidimensional and dual. Each of its phases and dimensions is associated with distinct challenges.
Originality/value
To the authors’ knowledge, this is the first research that investigates reintegration among different crisis services and provides an integrative social-ecological framework that identifies the different dimensions and challenges of this process.
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Ayodeji E. Oke, Seyi S. Stephen and Clinton O. Aigbavboa
The Ghanaian construction industry implemented the concepts of value management (VM). Despite this implementation, the practice has not been totally utilized to an acceptable…
Abstract
The Ghanaian construction industry implemented the concepts of value management (VM). Despite this implementation, the practice has not been totally utilized to an acceptable level for the industry to enjoy optimum benefits of the services concerned with applying VM The introduction gave an insight into what the subject is and diving into other matters related. The historical relevance and adoption level in this construction level indicated some of the reasons for the perception of some professionals in or against VM. VM processes were discussed, and the benefits they bring to project management led to more understanding of the phases involved to have a wider scope for VM in construction. VM techniques and strategies explicitly showcased solutions to perceived challenges associated with the practice of VM in buildings.
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Ayodeji E. Oke, Seyi S. Stephen and Clinton O. Aigbavboa
Existing studies relating to value management in developing countries reveals that the Nigerian construction industry is also facing the challenge of not fully adopting value…
Abstract
Existing studies relating to value management in developing countries reveals that the Nigerian construction industry is also facing the challenge of not fully adopting value management practice into construction, let alone other sectors of the system. The introduction gives the correlation between sustainability and value management as techniques vital to the development of construction in Nigeria. The relative importance of value management is said to give an overview of the new advantages the practice brings to parties involved in an identified project concerned with using value management. Requirements, challenges and behavioural elements pertaining to value management in the Nigerian construction industry summarize the concerns with the application of value management in the country. The conclusion gives a general summary of the elements highlighted throughout this research.
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Saskia de Klerk and Nada Endrissat
Arts festivals provide fertile ground for cultural entrepreneurs to access a marketplace and to grow and sustain their businesses. Yet, festivals also generate social value in the…
Abstract
Arts festivals provide fertile ground for cultural entrepreneurs to access a marketplace and to grow and sustain their businesses. Yet, festivals also generate social value in the form of networks and social cohesion that extends far beyond economic means. Building on entrepreneurial ecosystem (EE) theory, we explore the collective effort of dealing with social and physical constraints in building a sustainable ecosystem that enables cultural entrepreneurs to make a living. To do so, we study cultural entrepreneurs who participate in the ‘Aardklop’ (‘Earthbeat’) Arts Festival, held annually in Potchefstroom, South Africa. The festival is built upon the Afrikaner culture and provides a temporary place for cultural entrepreneurs to express this culture using language, art, food, dance, and music. Our research questions were directed to get a deeper understanding of what motivated the cultural entrepreneurs to participate in the festival. Other research questions asked about ‘what’ value they perceive that they create at the festival and ‘how’ this value is experienced. Our findings suggest that cultural entrepreneurs negotiate a dynamic and resource-constrained environment by creating economic and social value through networking, social support, and the preservation of their cultural values. We contribute to a better understanding of cultural entrepreneurship and entrepreneurship ecosystem theory in particular, by highlighting the opportunities festivals offer to cultural entrepreneurs and by specifying their reasons to participate in them. We discuss the implications of our findings and give recommendations to guide local stakeholders, organisers, and business support organisations on how to increase the capacity of cultural entrepreneurs in the festival ecosystem.
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Maria Karanika-Murray, George Michaelides and Stephen J. Wood
Research into job design and employee outcomes has tended to examine job design in isolation of the wider organizational context, leading to calls to attend to the context in…
Abstract
Purpose
Research into job design and employee outcomes has tended to examine job design in isolation of the wider organizational context, leading to calls to attend to the context in which work is embedded. The purpose of this paper is to examine the effects of the interaction between job design and psychological climate on job satisfaction.
Design/methodology/approach
Cognitive dissonance theory was used to explore the nature of this relationship and its effect on job satisfaction. The authors hypothesized that psychological climate (autonomy, competence, relatedness dimensions) augments favorable perceptions of job demands and control when there is consistency between them (augmentation effect) and compensates for unfavorable perceptions when they are inconsistent (compensation effect).
Findings
Analysis of data from 3,587 individuals partially supported the hypotheses. Compensation effects were observed for job demands under a high autonomy and competence climate and for job control under a low competence climate. Augmentation effects were observed for job demands under a high relatedness climate.
Practical implications
When designing jobs managers should take into account the effects of psychological climate on employee outcomes.
Originality/value
This study has offered a way to bridge the job design and psychological climate fields and demonstrated that the call for more attention to the context in which jobs are embedded is worth heeding.