Promise Ifeoma Ilo, Victor N. Nwachukwu and Roland Izuagbe
The study examined library personnel awareness of the availability of emergency response plans, their forms and roles in safety routine preparedness and control in federal and…
Abstract
Purpose
The study examined library personnel awareness of the availability of emergency response plans, their forms and roles in safety routine preparedness and control in federal and state university libraries in Southwest Nigeria.
Design/methodology/approach
The survey research design alongside a multi-stage sampling procedure comprising purposive, randomisation and total enumeration techniques guided the study. The population consisted of 327 library personnel drawn from 12 federal and state university libraries (i.e., six each). The questionnaire and structured interview methods were used for data gathering. Of the 327 copies of the questionnaire administered, 249 copies, representing 76.1%, were duly completed and found valid for analysis. Whereas the acceptance threshold of ≥90% response rate and a criterion mean of 2.50 were adopted for making judgements regarding the research questions, while the hypothesis was tested using chi-square statistics with cross-tabulation.
Findings
The state university libraries in the studied region are extremely lagging behind their federal counterpart in terms of emergency preparedness, judging by the availability of emergency response plan (ERPs). However, documenting the plans for routine emergency response is not widespread among the university libraries; thus, the extent of response preparedness is both simplistic and doubtful. Despite the seemingly proactive nature of the federal university libraries over their state counterpart, librarians in both settings do not perceive effectiveness and preference in either the written emergency response plan (WERP) or unwritten emergency response plan (UERP) as an emergency preparedness and control measure.
Originality/value
The research increases knowledge of emergency preparedness in university libraries beyond the mere availability of ERPs. Through a comparative empirical analysis, the desirability of the WERP as a measure of emergency response preparedness in university libraries has been strengthened.
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Somtochukwu Victor Okeke, Nabaz Nawzad Abdullah, Shaibu Mohammed Onakpa, Peter Nwokolo, Joel C. Ugwuoke, Ngozi Agujiobi-Odoh and Verlumun Celestine Gever
This study aims to assess the impact of visual multimedia in improving entrepreneurial competence and economic self-efficacy among widowed women farmers.
Abstract
Purpose
This study aims to assess the impact of visual multimedia in improving entrepreneurial competence and economic self-efficacy among widowed women farmers.
Design/methodology/approach
The participants received entrepreneurial training through visual multimedia package. The sample size was made up of 540 widowed women farmers. The entrepreneurship competence and economic self-efficacy scales were used as the instruments for data collection. The purpose of the entrepreneurial competence scale was to measure the mental competence of the participants to engage in entrepreneurial ventures. On the other hand, the economic self-efficacy scale measured the ability of the women to solve their financial problems, thus, meeting their financial needs. Both scales were administered face-to-face to the participants before, and after the training and during follow-up assessment after three years.
Findings
The result of the study showed that the women farmers reported low entrepreneurship competence and economic self-efficacy before the training. After the training, the women farmers who received the multimedia training reported an improvement, but those who did not receive the training did not show an improvement. A follow-up assessment after three years revealed stability in the improvement among women farmers who received the training. It was also indicated that interactive visual multimedia was found to be more effective than noninteractive visual multimedia.
Originality/value
This study has provided empirical evidence on how best to empower widowed women farmers by improving their entrepreneurial competence and economic self-efficacy. This information could be useful for policy formulation and advocacy in relation to women’s empowerment.
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Christian J. Resick, Jacqueline K. Mitchelson, Marcus W. Dickson and Paul J. Hanges
In this chapter, we propose that society- and organization-level social context cues influence the endorsement of ethical leadership. More specifically, we propose that certain…
Abstract
In this chapter, we propose that society- and organization-level social context cues influence the endorsement of ethical leadership. More specifically, we propose that certain organizational culture values provide proximal contextual cues that people use to form perceptions of the importance of ethical leadership. We further propose that specific societal culture values and societal corruption provide a set of more distal, yet salient, environmental cues about the importance of ethical leadership. Using data from Project GLOBE, we provide evidence that both proximal and distal contextual cues were related to perceptions of four dimensions of ethical leadership as important for effective leadership, including character/integrity, altruism, collective motivation, and encouragement.
Karma Sherif, Richard Pitre and Mariatu Kamara
The purpose of this paper is to examine the ability of enterprise systems and embedded controls to prevent unethical behavior within organizations.
Abstract
Purpose
The purpose of this paper is to examine the ability of enterprise systems and embedded controls to prevent unethical behavior within organizations.
Design/methodology/approach
The authors use a case study to explore how the configuration of information technology (IT) controls within enterprise systems and their effectiveness in preventing unethical behavior is compromised by the tone at the top.
Findings
The study highlights the decisive role of cultural values and leadership in moderating the relationship between IT controls and unethical behavior and the realization that ethical environments are socially constructed not enforced.
Research limitations/implications
The limitation of this research is that the authors conducted one case study in an institution of higher education to refute the theory that IT controls embedded within enterprise systems can prevent unethical, and thus, the results may not be generalizable to other industries.
Practical implications
An important implication of the research is that the configuration of information system controls is affected by the organizational culture and the ethical values embraced by top management. When the tone at the top does not emphasize the ethical code of conduct, the configuration of IT controls will be compromised leaving organizations vulnerable at all levels.
Originality/value
Although the authors have a wealth of knowledge on ethics and theories that explain why unethical decision-making continue to surface to the headlines, they have little explanation as to why enterprise systems fail to stop unethical behavior in organizations. This study explores technical, organizational and individual factors that contribute to unethical decision-making.
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Paul Kojo Ametepe, Emetomo Uchefiho Otuaga, Chinwe Felicia Nnaji and Mustapha Sina Arilesere
This study aimed at investigating employee training, employee participation and organizational commitment (OC) and the moderating effect of workplace ostracism among bank…
Abstract
Purpose
This study aimed at investigating employee training, employee participation and organizational commitment (OC) and the moderating effect of workplace ostracism among bank employees.
Design/methodology/approach
The study used a descriptive and cross-sectional design with the aid of a standard scale constructed into a questionnaire. Cluster, convenience and simple random sampling techniques were used to select 1,067 respondents, of which 870 were deemed fit for the study. The theories underpinning the study were the social exchange theory (SET) and social identity theory (SIT). Four hypotheses were developed and tested using hierarchical multiple regression analysis, and moderation using PROCESS macro.
Findings
The study found that employee training and employee participation had a significant positive relationship with organizational commitment, while organizational ostracism had a significant but negative relationship with organizational commitment among bank employees. The study also found that workplace ostracism moderated the relationship between organizational climate and organizational commitment The study recommended that organizational commitment requires management training their workforce, allowing employee participation in decisions, and minimizing or outrightly eradicating the practice of organizational ostracism. It is, therefore, concluded that workers place great value on training and participation in decision-making and frown at organizational ostracism.
Originality/value
This paper fills in the gaps left by the paucity of empirical investigation of the moderating role that workplace ostracism plays between employee training, employee participation and organizational commitment – a feat that is lacking in developing countries. It serves as a reminder to management to prevent or entirely eliminate workplace ostracism to allay an employee's impression of being a threat to an organization when commitment is low.
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William E. Shafer and Richard S. Simmons
The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China.
Abstract
Purpose
The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China.
Design/methodology/approach
The study is based on a field survey of practicing public accountants.
Findings
As hypothesized, certain dimensions of ethical culture had highly significant effects on intentions to engage in aggressive tax minimization strategies. Cultures characterized by strong ethical norms and incentives for ethical behavior significantly reduced the reported likelihood of engaging in unethical behavior in a high moral intensity case. In a low moral intensity case, intentions to engage in questionable behavior were significantly higher when participants felt that top managers in their firm were unethical and rewarded unethical behavior. Relativism judgments (judgments of what is traditionally or culturally acceptable or acceptable to one's family) emerged as the strongest determinant of behavioral intentions across both cases. Participants also appeared highly sensitive to questions regarding what is traditionally or culturally acceptable in Chinese tax practice.
Originality/value
This is the first study of ethical decision making among tax practitioners in mainland China, and the findings add to a growing body of literature documenting the significant effects of organizational ethical context on public accountants' decision making processes. This has important implications for CPA firms, suggesting that proactive steps should be taken to promote supportive ethical contexts. The findings for the effects of relativism judgments raise concerns regarding the ethical decisions of Chinese tax practitioners, implying they are likely to engage in unethical behavior if they feel such behavior is common in their cultural environment.
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Yuveshna Gowry, Ushad Subadar Agathee and Teerooven Soobaroyen
This study aims to assess the evolution of the value relevance of book value, earnings and its components in Mauritius, an African developing country, focusing on value relevance…
Abstract
Purpose
This study aims to assess the evolution of the value relevance of book value, earnings and its components in Mauritius, an African developing country, focusing on value relevance changes after International Financial Reporting Standards (IFRS) adoption and subsequent local reforms.
Design/methodology/approach
The study relies on a data set of 567 firm-year observations (2001–2018) and the Ohlson valuation model to investigate value relevance after IFRS adoption, the implementation of institutional reforms and enforcement reforms.
Findings
Firstly, the authors find support for a rise in the combined value relevance of earnings and book value, albeit that book value significantly contributes to changes over time. The findings highlight the combined importance of IFRS adoption with institutional and enforcement reforms to improve value relevance. Secondly, the authors do not find evidence of a shift in value relevance between earnings and book value. Third, the cash flow model reveals a higher level of significance relative to the earnings model.
Originality/value
The authors extend the value relevance literature in the context of African developing countries. The present findings underpin the need for a reinforcing of relevant institutional and enforcement frameworks to ensure the benefits of IFRS adoption materialise. The findings also offer a contribution of how developing countries’ experience IFRS post-adoption while adding to the dearth of studies analysing IFRS enforcement practices.
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Wanda J. Smith, Manisha Singal and William B. Lamb
The primary goal of this study is to conduct an empirical comparison of corporate social orientation (CSO) values held by US and Japanese students. The study also aims to test the…
Abstract
Purpose
The primary goal of this study is to conduct an empirical comparison of corporate social orientation (CSO) values held by US and Japanese students. The study also aims to test the stability of CSO with an exploratory assessment of the impact of international exposure on these values.
Design/methodology/approach
A total of 806 respondents were surveyed in the USA and Japan regarding their expectations of business organizations, their demographic attributes, and their level of international exposure. The survey results were compared using descriptive statistics, MANOVA and ANOVA.
Findings
The results support the assertion that CSO varies across individualistic and collectivistic cultures. Statistically significant differences were found between US and Japanese respondents in the relative ratings allocated to the four dimensions of CSO (economic, legal, ethical, and discretionary expectations). Results also indicate that CSO is a fairly stable set of values. International exposure was not found to have a statistically significant impact on CSO ratings.
Research limitations/implications
This study offers support for the variability of CSO across students in different cultures. It also suggests that further studies are needed to fully assess the impact of people's experiences on their CSO. Based on the differences identified, managers in these settings can expect to have their performance evaluated differently by customers, investors, regulators, and other groups.
Originality/value
This study presents the first comparison of CSOs between the USA and Japan. The study also presents a preliminary test of the relationship between people's international exposure and CSO.