Yasuo Nishiyama, Angelo A. Camillo and Robert C. Jinkens
The purpose of this paper is to investigate whether some motives for the choice of an accounting career, disproportionately stronger among women than among men, explain…
Abstract
Purpose
The purpose of this paper is to investigate whether some motives for the choice of an accounting career, disproportionately stronger among women than among men, explain disproportionately more women (60 percent) than men (40 percent) in the accounting profession.
Design/methodology/approach
The ordered probit model is used to analyze online survey data of approximately 580 responses collected from members of the American Institute of Certified Public Accountants.
Findings
This study finds three reasons why more women (than men) enter the accounting profession: locational freedom, social status, and income stability. Women who choose accounting as a career value these three offered by accounting more than do men who choose accounting as a career. These findings represent mainly those of older CPAs (who are older than 50). The finding related to social status is reversed in the case of younger CPAs.
Research limitations/implications
The paper's findings may be limited to some extent because the authors investigate only three motives for the choice of an accounting career. Also, the online survey data may not be generalized to the entire CPA population.
Originality/value
The hypothesis that relates motives for the choice of an accounting career to more women in the accounting profession is carefully derived using Bayes’ theorem. This hypothesis is tested by the ordered probit method.
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Raymond K. Dziwornu, Eric B. Yiadom and Sampson B. Narteh-yoe
The cost of agricultural loans is a major constraint to the growth of the agriculture sector. This paper examines agricultural loan pricing by banks in Ghana using panel data…
Abstract
Purpose
The cost of agricultural loans is a major constraint to the growth of the agriculture sector. This paper examines agricultural loan pricing by banks in Ghana using panel data analysis.
Design/methodology/approach
Data were obtained from audited financial reports of 15 agricultural loan lending banks from 2010 to 2017. The study applies the random-effect model and the fixed-effect model in the analysis and uses the system generalized system method of moment to check the robustness of the results from the baseline models.
Findings
The study found that agricultural loan pricing by banks is significantly influenced by risk premium, cost of funds, loan impairment, agricultural growth rate and food inflation. Banks should leverage emerging technologies to de-risk agriculture loan pricing to allay the fear of default. Farmers should look for long-term and relatively cheaper funds to support agricultural loans. Increasing credit to the agricultural sector could increase output, thereby reducing food inflation uncertainty for competitive pricing of agricultural loans.
Originality/value
Agriculture employs about 52% of Ghana's labor force, contributing about 20% to GDP. But it is “under” financed. This study leads the way in unraveling the factors accounting for the high prices of agricultural loans in Ghana. This study further contributes to policy development toward increasing credit to the agricultural sector.
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Keywords
The aim of this paper is to outline an innovative multilevel conceptual model capable of explaining “karoshi” (death from overwork) and its relationship to molecular-, micro-…
Abstract
Purpose
The aim of this paper is to outline an innovative multilevel conceptual model capable of explaining “karoshi” (death from overwork) and its relationship to molecular-, micro-, meso- and macro-competitive productivity (CP).
Design/methodology/approach
A theoretical model, grounded in the evolutionary biological, psychological, organizational and sociological literatures, is provided.
Findings
Karoshi is a function of molecular (genetic), micro (individual), meso (organizational) and macro (cultural) evolutionary forces. It is also demonstrated to be a function of time, geography, agri-climate and cultural and ethnic homogeneity.
Research limitations/implications
The analysis is purely theoretical and its theoretically informed hypotheses are not tested empirically. As such, further data-driven research is indicated. Additional analyses are also needed to further unpack the recursive nature of the relationship between karoshi and CP and the subtle differences between genetic evolution and cultural and organizational evolution.
Practical implications
Karoshi-related deaths are a public health epidemic and increasingly a major obstacle to sustainable CP. As such, organizations can leverage these analyses to help them implement interventions aimed at reducing incidents of work-related deaths, not only in Japan, but across the world.
Originality/value
This multilevel conceptual framework makes a unique contribution to the cross-cultural and strategic management literatures. More specifically, it constitutes a new and innovative contribution to one’s current understanding of CP by uniquely integrating biology, psychology, organization studies and cultural studies into one overarching model.