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1 – 10 of 25Christine Murray, Isabelle Ong, Paige Hall Smith, Tamarine Foreman, Whitney Akers, Paulina Flasch, Monika Johnson Hostler, Jennifer Przewoznik, Catherine Guerrero and Rachel Dooley
There is a growing emphasis on the need to integrate research and practice in the fields of domestic and sexual violence. However, additional research is needed to identify…
Abstract
Purpose
There is a growing emphasis on the need to integrate research and practice in the fields of domestic and sexual violence. However, additional research is needed to identify strategies for key stakeholders to use to bridge research and practice in these areas. The paper aims to discuss these issues.
Design/methodology/approach
The current study analyzed qualitative data collected during a statewide conference for researchers and practitioners whose work addresses domestic and/or sexual violence.
Findings
The findings provide information about building effective researcher-practitioner collaborations, developing methodologically sound studies that address practice-relevant research questions, and identifying steps that funders, state coalitions, researchers, and practitioners can take to advance the integration of research and practice.
Research limitations/implications
Additional research is needed to evaluate specific approaches to better integrating research and practice related to domestic and sexual violence.
Practical implications
Researcher-practitioner collaborations offer numerous benefits to advancing research and practice related to domestic and sexual violence. Additional guidance and tangible support is needed to foster these collaborations.
Originality/value
This study used data collected during an innovative conference that brought together researchers and practitioners. The data have implications for furthering the integration of research and practice related to domestic and sexual violence.
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Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith
As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character…
Abstract
As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of ethical behavior on the part of some Certified Public Accountants (CPAs). This suggests a misfit between those in the profession and the ethical values toward which the profession strives. When CPAs commit unethical behavior, doing so creates a major problem for the profession. Research has shown that the congruity of personal values with organizational values, person–organization fit (P–O fit), is an important factor in the hiring, socialization, and retention of employees. This research compares the personal values of US accounting students with the personal values of leaders in the accounting profession. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of accounting leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 personal values. This result suggests a lack of P–O fit between accounting students and the accounting profession. These findings have implications for CPA firms in the United States, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms.
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Christopher Mensah and Edem M. Azila-Gbettor
Academic misconduct has become an albatross on the management of higher education institutions with long-term ramification on developmental agenda of countries. The purpose of…
Abstract
Purpose
Academic misconduct has become an albatross on the management of higher education institutions with long-term ramification on developmental agenda of countries. The purpose of this paper is to examine the association between religiousness of students and examination cheating tendencies. Further, this paper explored the cheating methods, reasons for cheating and the relationship between perception of peer cheating and examination cheating propensity among students in Ghana.
Design/methodology/approach
A cross-sectional research design was adopted for the study using questionnaires to collect data from 355 students in a three-year higher national diploma awarding technical university in Ghana. Descriptive statistics, Mann Whitney U and Kruskal Wallis tests were the main data analytical tools.
Findings
Results of the study revealed that “fear of failure” was the leading reason driving students’ examination cheating behaviours. Perception of peer cheating was related to levels of self-reported cheating whereas religious inclination of students was uncorrelated with the self-reported cheating behaviour of students.
Practical implications
The findings of the study provide implication for management of higher education institutions. The academic counselling unit of higher education institutions should work to dispel students’ overly sensitivity to end-of-semester examinations. Teachings of religious groups should highlight examination cheating as constituting violations of religious values and norms.
Originality/value
This paper is one of the pioneers of examination cheating and religiosity relationship in Ghana’s higher education settings. This study makes an additional contribution to the literature on the religiosity examination cheating nexus.
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Peggy D. Brewer, Vernon L. McGlone, Teresa A. McGlone and Virgil L. Brewer
Most four‐year business degree programs have a common body of knowledge (CBK) or “business core,” composed of courses from all the major disciplines in the business curriculum…
Abstract
Most four‐year business degree programs have a common body of knowledge (CBK) or “business core,” composed of courses from all the major disciplines in the business curriculum. All business majors, regardless of specialization or area of concentration, are required to take these courses, or their equivalent, as a part of their degree programs. On many campuses, non‐business majors are also enrolled in these courses. Some of these non‐business students are required by their curriculum programs to take specific business courses; others take them as electives. The result is a mixture of students with varying backgrounds and interests in some CBK classes. This mix of business and non‐business majors in the same course raises several questions, three of which were examined in this study. In a mixed course, is there any difference between business and non‐business majors’ attitudes about the course? Is there any significant difference in performance between business and nonbusiness majors in the same course? What are the attitudes of faculty who teach such courses concerning student performance and instruction of the course? A survey was administered to study perceptions of business and non‐business majors concerning a single CBK course at one institution. In addition, course grades for business and non‐business majors at that institution were compared. Another survey was administered to ascertain the opinions of professors teaching the same CBK course at institutions located throughout the southeastern United States. Results of the surveys showed that faculty and students had different perceptions and that student grades tended to differ by major.
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Dong-Heon Kwak, Saerom Lee, Xiao Ma, Jaeung Lee, Khansa Lara and Alan Brandyberry
Mobile loafing, or non-work-related mobile computing, is deviant workplace behavior that can reduce productivity and increase cybersecurity risks. To thwart mobile loafing…
Abstract
Purpose
Mobile loafing, or non-work-related mobile computing, is deviant workplace behavior that can reduce productivity and increase cybersecurity risks. To thwart mobile loafing, organizations often adopt formal controls that encompass rules and policies. These formal controls can serve as a phase-shifting event. Phase shifting is a process where individuals reevaluate and revise their perceptions of the regulation of deviant behaviors. Despite the importance of understanding this process, little research has examined the announcement of formal controls as an impetus for phase shifting. The primary objectives of this study were to induce a phase-shifting perception in an organizational setting and explore its determinants and moderating role in the context of mobile loafing.
Design/methodology/approach
The authors proposed and tested a model using two-wave data collected from 231 Amazon Mechanical Turk workers. To test the research hypotheses, they used covariance-based structural equation modeling and logistic regression.
Findings
The authors found that peer's mobile loafing and neutralization positively influence mobile-loafing intention before and after the announcement of formal controls. This research also shows that the higher an employee's neutralization, the likelier they perceive the announcement of formal controls as phase shifting. Also, the authors found that the moderating effect of phase-shifting perceptions functions in such a way that the relationship between T1 and T2 mobile-loafing intention is weaker when employees perceive the announcement of formal controls as a phase-shifting event.
Practical implications
The authors’ results provide managers with useful insights into effectively using formal controls to mitigate employees' deviant behavior. To effectively use formal controls, managers should articulate formal controls that can trigger employees to revise their perceptions of counterproductive workplace behavior policies.
Originality/value
This study is one of the first in information systems research to empirically examine the announcement of formal controls as a phase-shifting event and explore its antecedents and moderating role in the context of deviant workplace behavior in general and mobile loafing in particular.
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The purpose of this paper is to test whether significant differences in ethical reasoning exist between Chinese accountants and managers when facing an ethical dilemma. Further…
Abstract
Purpose
The purpose of this paper is to test whether significant differences in ethical reasoning exist between Chinese accountants and managers when facing an ethical dilemma. Further tests are conducted to identify what professional contextual factors and personal value preferences can be introduced to explain the ethical reasoning differences observed.
Design/methodology/approach
Three research questions are raised and related hypotheses are developed and tested by the use of a defined issue test (DIT) instrument containing four hypothetical scenarios of different dilemmatic issues, and a Rokeach values survey questionnaire adapted to suit the Chinese business culture.
Findings
The findings and conclusions include: Chinese managers and accountants are not significantly differentiated in terms of ethical reasoning levels measured by the overall DIT instrument, however, the break‐down results of the DIT individual dilemmatic scenarios shows that significant differences exist between the two professional types in three out of four scenarios. Second, gender and frequency of making compromises are two significant contextual determinant of ethical reasoning levels of managers but not those of accountants, and for the accountants, no significant contextual factors are observed in the current study. Third, in determining the impacts of value preferences on ethical reasoning levels, the four‐factor classification approach produces a more contrasting result than the seven‐factor classification approach.
Research limitations/implications
The selection of the four scenarios in the DIT instrument is subjective according to the designation of the test, and Chinese business profession's ethical ideologies might differ among different regions. However, these research limitations might inspire further ethics research on cross‐regional comparisons in China and other emerging economies.
Practical implications
In Chinese surging markets, appropriate socio‐economic order can only be maintained by highly ethical reasoning and conduct on the part of business managers and accountants. The current results and findings would help to identify what factors and value preferences weigh more, in order to improve the professional ethicality.
Originality/value
This paper contributes to the research literature of business ethics by adding a managers‐accountants comparative study on ethical reasoning differences, especially the ethicality of two different professions in emerging economies; further, it includes contextual factors and value preferences in identifying those determinants of ethical reasoning differences.
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Cuijuan Liu, Zhenxin Xiao, Yu Gao, Maggie Chuoyan Dong and Shanxing Gao
Although manufacturer-initiated rewards are widely used to secure distributors’ compliance, the spillover effect on unrewarded distributors (i.e. observers) in the same…
Abstract
Purpose
Although manufacturer-initiated rewards are widely used to secure distributors’ compliance, the spillover effect on unrewarded distributors (i.e. observers) in the same distribution channel is under-researched. Using insights from social learning theory, this paper aims to investigate how manufacturer-initiated rewards affect observers’ expectation of reward and shape observers’ compliance toward the manufacturer. Furthermore, this paper explores how such effects are contingent upon distributor relationship features.
Design/methodology/approach
To test the hypotheses, hierarchical multiple regression and bootstrapping analyses were performed using survey data from 280 Chinese distributors.
Findings
The magnitude of a manufacturer-initiated reward to a distributor stimulates expectation of reward among observers, which enhances compliance; observers’ expectation of reward mediates the impact of reward magnitude on compliance. Moreover, network centrality (of the rewarded peer) negatively moderates the positive impact of reward magnitude on observers’ expectation of reward, whereas observers’ dependence (on the manufacturer) positively moderates this dynamic.
Practical implications
Manufacturers should pay attention to the spillover effects of rewards. Overall, they should use rewards of appropriate magnitude to show willingness to recognize outstanding distributors. This will inspire unrewarded distributors, which will then be more compliant. Furthermore, manufacturers should know that specific types of distributor relationship features may significantly vary the spillover effects.
Originality/value
This study illuminates the spillover effects of manufacturer-initiated reward by opening the “black box” of the link between reward magnitude and observers’ compliance and by specifying the effects’ boundary conditions.
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The purpose of this paper is to shed light on factors leading to unethical acts committed by auditors from a cultural and gender perspectives. It investigates differences in…
Abstract
Purpose
The purpose of this paper is to shed light on factors leading to unethical acts committed by auditors from a cultural and gender perspectives. It investigates differences in junior auditors’ attitudes towards audit behavior when a performance evaluation (PE) is anticipated. The objective of this study is to aid academicians and audit executives in developing new models of PE and internship programs that should mitigate dysfunctional behavior.
Design/methodology/approach
A survey adapted from Big Four companies’ performance appraisal templates was administered to junior accountants who have completed their internship programs and their external audit course at accredited universities in Lebanon and the USA. Several statistical tests were conducted to analyze the relationship between the different variables.
Findings
This paper shows how PE affects junior auditors’ attitudes to dysfunctional audit behavior (DAB). From a cultural standpoint, American auditors express more negative views towards DAB than their Lebanese counterparts. This paper also demonstrates that female auditors are less inclined towards DAB than male auditors.
Originality/value
Previous studies on the topic have been mostly conducted in developed countries with a scarcity of studies examining multiple countries. This study focuses on two different cultural contexts, a developed country, the USA and an emerging country, poorly represented in the literature, Lebanon. This paper also observes variances between male and female auditors in DAB when expecting a PE. The originality of this paper stems from its concurrent examination of the impact of gender and culture on DAB by using a sample of less-experienced auditors at the end of their educational path.
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