Search results

The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top management on financial reporting matters. Whistleblowers are eligible to receive a financial reward under Dodd-Frank if they “voluntarily” provide “original” information and meet other criteria. Interpretation 102-4 of the American Institute of Certified Public Accountants Code establishes reporting obligations for external auditors to meet the requirements of Dodd-Frank. The purpose of this paper is to critically evaluate the standards to better understand the whistleblowing process. A review of the literature identifies areas of concern in deciding whether to blow the whistle. The paper contributes to the literature by integrating thoughts, ideas, and issues raised by prior researchers and considerations specific to the whistleblowing process. The analysis results in the proposal of specific unanswered questions about the process that can guide future researchers.

Given the conflicting attitudes that people have toward those who report wrongdoing and a lack of empirical research specifically examining subsequent hiring, it is an open question as to whether accounting professionals would want to work with former whistleblowers. The authors examine this question using an experimental design, in which participants evaluate an employment candidate before and after the person discloses having been a whistleblower. Four manipulations of whistleblowing are used in both a within-subjects and a between-subjects manipulation. The authors’ results demonstrate that accounting professionals’ intentions to recommend a candidate for hire decrease after they are informed that a strong candidate has a whistleblowing past. A candidate is viewed most negatively, however, when discovering malfeasance and electing not to blow the whistle internally. Moreover, when the whistle is blown internally and the superior takes no action, the candidate who remained silent and chose not to continue to push the issue is viewed more negatively than the candidate who proceeded to blow the whistle externally. Although a candidate having a whistleblowing past appears to pose a cautionary signal in the interview process, participants reacted more harshly when the candidate failed to act or lacked the durable moral courage to see the matter through to completion.

This study explores auditors’ professional attitudes and behaviours. It tests the influence of public interest commitment, independence enforcement beliefs and organisational ethical culture on auditors’ acceptance of and engagement in practices that compromise their objectivity. The study is based on survey responses of 122 Spanish auditors. To analyse the combined effect of the variables under study, variance-based structural equation modelling (partial least squares, PLS) was employed. The results suggest that the regulatory efforts to improve auditors’ behaviours by enforcing independence rules have been internalised by auditors. The results also reinforce the need to instil the societal responsibilities of professional auditors, since auditors’ public interest commitment is related to their ethical decision making. Furthermore, this study reveals that firms’ ethical cultures influence auditors’ commitment to the public interest, as well as their ethical decision making. The study raises practical implications for auditing professionals, regulators and audit firms. Understanding auditors’ beliefs and behavioural patterns is critical to proposing mechanisms that enhance their ethical behaviours, which could ultimately enhance audit quality. The chapter contributes to the field by analysing the combined effect of the regulatory framework and organisational context on auditors’ professional values and behaviours.

Among leaders of the French Socialist Movement, Albert Thomas (1878‐1932) was one of the few steady supporters of scientific management. The purpose of this paper is to describe how Thomas developed his ideas about advanced management thought and practice during and after World War I.

The paper makes extensive use of published and unpublished primary sources preserved at the Archives nationales, Paris, at the Bureau International du Travail (BIT), Geneva, and at Smith College, Northampton, MA.

Thomas's reformist ideology first stood the test during World War I when he served as minister for munitions for France. After the International Labour Organization had entrusted him with the directorship of the BIT, Thomas helped to create the International Management Institute (IMI) as a center for the collection and dissemination of advanced management thought and practice. During the Great Depression of the 1930s, the rationalization movement fell into disrepute. Like some progressive members of the Taylor Society, Thomas identified scientific management increasingly with concepts of socioeconomic planning and international cooperation. Nonetheless, the intellectual tide turned against his reformist creed. Having lost the support of its American sponsors, IMI closed its doors in January 1934, only about two years after Thomas's unexpected death.

The paper tries to show how one of the most brilliant French politicians of the last century developed and applied his theories‐in‐use about scientific management under changing historical circumstances.

November 8, 1966 Trade union — Official — Dismissal of — Liability of official to dismissal at will and pleasure of Executive Council — Member under disability if dismissed for misconduct — Dismissal of official and member for insubordination to General Secretary — Appeal to Executive Council chaired by General Secretary — General Secretary bringing forward complaint — Whether rules of natural justice applicable — Executive Council hearing prejudicial matters irrelevant to charge of insubordination — Absence of official during statement of prejudicial matters — No opportunity to answer prejudicial and irrelevant matters — Whether union entitled to treat member as if dismissed for misconduct — Whether compliance with rules of natural justice.

Conducting research with children and youth has become increasingly challenging in recent years. At times these difficulties come in the form of restrictions by Institutional Review Boards, funding agencies, and parents. Additionally, changes in youth culture and behavior, specifically regarding online activities and digitally mediated communications, impact the access that researchers have to children and youth communities in significant ways. In this chapter, I propose that the use of an emerging methodological technique, digital ethnography, may provide researchers with new data sources on children and youth culture. Digital ethnography combines ethnographic techniques of observation, participation, and interview with content analysis to collect rich data about online behavior, norms, expectations, and interactions. This technique not only provides researchers with sources of data that allow insight into youth culture by acknowledging the increasing importance of online and digital interactions in youth culture but may also address some of the concerns raised by IRBs and other interested parties about conducting research with children and teens. This chapter provides practical and ethical considerations of this method, as well as a discussion of limitations of data collection and access as it highlights new ways of studying youth culture, using emerging data collection techniques in innovative research projects.

This study aims to propose a comprehensive model to help understand factors influencing the intention to participate in a destination management system (DMS) amongst tourism stakeholders in Vietnam which are considered as the determinants of the successful implementation of the system.

A survey was conducted to investigate key stakeholders' opinions of participating in a DMS. In total, 301 questionnaires were used for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to assess the measurement and structural models of the study.

Factors that influence various tourism stakeholders' intention to participate in the national DMS in Vietnam have been identified and examined. The results identify the important predictors of the tourism stakeholders' participation in the DMS including information quality, DMS operator readiness, government regulations and technology awareness. Interestingly, technology awareness was ascertained as a significant mediator for the relationship between performance expectancy, social influence, technology competency, competitive pressure and the intention to participate in the DMS.

This study has a unique theoretical contribution by developing a comprehensive model to predict the intention to participate in a DMS amongst tourism stakeholders with the modification and combination of three theoretical models and frameworks: the unified theory of acceptance and use of technology (UTAUT) model, technology–organisation–environment (TOE) framework and updated DeLone and McLean information systems (D&M IS) success model. It is expected to be a useful reference source for tourism management departments that want to develop DMSs in Vietnam. This model also can be used as an initial investigation for DMS implementation studies at other destinations.

This paper contains a meta-analysis of the psychological contract literature published in the last two decades. The aim of this paper was to investigate the moderating role of national culture in the individual-level relationships between psychological contract breach (PCB) and two important work outcomes, namely job performance (in-role and organizational citizenship behaviors) and turnover (actual and intended).

After an extensive literature search, 134 studies were found which matched the authors’ aim. The authors then incorporated national cultural scores based on the GLOBE study to include country-level scores to identify how the PCB relationships with these four outcomes vary across cultures.

The findings indicate that national cultural practices moderated the associations between PCB and the four outcomes, yet, no significant moderations for uncertainty avoidance practices.

While existing research has examined the impact of the breach on work outcomes such as job performance and turnover, there are few empirical studies that examine how national cultural practices influence the relationships between psychological contract breach and job performance and turnover. The authors address this need by investigating and creating a deeper insight into how cultural practices such as institutional collectivism, performance-orientation, power-distance, future orientation and gender egalitarianism moderate the relationships between PCB and job performance and turnover.

The current study examines developing racial attitudes among a group of African American adolescents. Data for this study include 28 open-ended, qualitative interviews with African American adolescents (64% girls, 36% boys) in Detroit, Michigan, and were drawn from a larger study in which these adolescents and their mothers were interviewed about racial socialization. Data analysis shows adolescents' racial attitudes to be ambivalent and influenced by the dissonance between “color-blind” rhetoric – the idea that “race doesn't matter” – and their everyday experiences, in which race does matter in important ways. Adolescents' reports of racial attitudes and experiences with racism frequently include travel anecdotes, which reveal how place, travel, and negotiating the color line influence their developing ideas about race. The findings suggest that sources beyond parental socialization strongly affect adolescents' developing racial attitudes and identities and that young people's voices should be further utilized in studies examining these issues.

We observe with pleasure that the French Analytical Control, which is known as the Controle Chimique Permanent Français, continues to make satisfactory progress. The value and importance of the system of Control cannot fail to meet with appreciation in France—as it cannot fail to meet with appreciation elsewhere—so soon as its objects and method of working have been understood and have become sufficiently well known. From the reports which appear from time to time in l'Hygiène Moderne, the organ of the French Control, it is obvious that a number of French firms of the highest standing have grasped the fact that to place their products on the market with a permanent and authoritative scientific guarantee as to their nature and quality, is to meet a growing public demand, and must therefore become a commercial necessity. An ample assurance that the Controle Chimique Permanent Français is a solid and stable undertaking is afforded by the facts that it is under the general direction of so distinguished an expert as M. Ferdinand Jean and that he is assisted by several well‐known French scientists in carrying out the very varied technical work required.