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Book part
Publication date: 30 May 2024

Woon Gan Soh, Elena P. Antonacopoulou, Clare Rigg, Lourdes F. White and Regina F. Bento

Amid public acknowledgment of recurring ethical violations in the volatile financial service industry, internal auditing (IA) professionals do not seem to have done enough to…

Abstract

Amid public acknowledgment of recurring ethical violations in the volatile financial service industry, internal auditing (IA) professionals do not seem to have done enough to perform their professional responsibility as a line of defense for their employing organizations. This chapter explores whether changes in an IA approach can effectively enable IA as a practice to fulfill its governance role in managing “conduct risk,” i.e., any behavior in a firm that could cause problems to consumer protection, market integrity or competition. We examine the ethical implications of the existing compliance-based IA approach and explain its ineffectiveness in auditing conduct risk within a turbulent environment. Using action research, we explain the germane changes necessary to define a new conduct-focused IA approach capable of predicting and preventing ethical wrongdoing. A conduct-focused approach launches auditors into unfamiliar but strategically critical areas to not only identify material risks but also add value to their organizations. The authors further examine how a change in the auditor’s mindset and other factors promote the effectiveness of the new IA approach in a sustainable way. This chapter contributes to the literature by investigating how internal auditors can better fulfill their professional responsibility when adopting a conduct-focused approach.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

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Book part
Publication date: 18 March 2024

Priya Goel, Elizer Jay de los Reyes, Ga Young Chung, Asma Zulfiqar, Marian Mahat, Caroline Cohrssen, Jo Blannin and Ethel Villafranca

This chapter shares the challenges that scholars experienced during the pandemic and their responses to them. We find that participants responded to complex work and home…

Abstract

This chapter shares the challenges that scholars experienced during the pandemic and their responses to them. We find that participants responded to complex work and home challenges through ethics of grit and perseverance. Offering a caution against grit mindsets, we argue that academics would benefit from opportunities to develop fuller forms of resilience. To do so, we recommend that higher education institutions co-construct locally and culturally relevant conceptualisations of resilience and enact trauma-informed practice to better support academic resilience in their faculties.

Book part
Publication date: 3 June 2024

Dao T. Nguyen

This study used phenomenological narrative methodology to get insights into lived experiences of 10 Asian immigrant woman scholars in science, technology, engineering, and…

Abstract

This study used phenomenological narrative methodology to get insights into lived experiences of 10 Asian immigrant woman scholars in science, technology, engineering, and mathematics (STEM) in US institutions of higher learning. A feminist research approach overall guided the study. The concepts and theories of intersectionality, cultures of the academy, mindset, and mind tools framed the examination of the impacts of gender and work–family–community environments on the career pipeline of this group of women. The data were from two sources: (1) 48 documents on the participants and their institutions and (2) in-depth semi-structured interviews with these 10 participants. The findings show that gender and environment impacted the Asian women scholars’ career pipeline and advancement differently. On the negative side, barriers separately or jointly rooted in gender-based, racial, and hierarchical biases at stages of their career pipeline, from professional education to faculty appointment and leadership, challenged them. On the positive side, other gender-based and environmental agents and interventions supported them to overcome obstacles to their upward career mobility. This chapter has implications for how higher education institutions can improve their gender-based and environmental policies and praxis and facilitate the advancement of Asian immigrant women in STEM. It also has implications for how Asian women can prepare themselves to be successful in academic STEM careers.

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People, Spaces and Places in Gendered Environments
Type: Book
ISBN: 978-1-83797-894-6

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Book part
Publication date: 16 May 2024

Jacqueline Mees-Buss

An in-depth analysis of how senior managers in a large multinational corporation interpret their social and environmental responsibilities revealed that, notwithstanding formal…

Abstract

An in-depth analysis of how senior managers in a large multinational corporation interpret their social and environmental responsibilities revealed that, notwithstanding formal corporate interpretations, discrepancies persisted in their interpretation of what was expected of them and how to implement it. Two fault lines emerged: (1) an instrumental versus a normative interpretation of corporate societal responsibilities, and (2) a focus on ‘doing less/no harm’ versus ‘doing more good’. This chapter introduces a theoretical framework that combines these fault lines to form four quadrants that each represent a different set of challenges managers face as they commit to improving their organisation’s impact on society. Rather than adjudicate between them, a holistic interpretation of corporate social responsibility (CSR) takes all four types into account. But the four types of challenges differ considerably in nature and thus in the strategic approach that is necessary to deal with them. In this chapter, each quadrant is discussed in detail. What characterises the issues in this quadrant, what mindset, and what strategy are necessary to address them? The chapter concludes with the observation that the framework, and the taxonomy of types of CSR challenges that it brings to the fore, creates greater awareness of how industries are confronted with different sets of challenges and thus need different strategic approaches. A better understanding of these differences may lead to more support, in particular for those managers who work in industries that face a disproportionate share of one particular type of challenges, the ‘nasty trade-offs’.

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Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

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The Skills Advantage
Type: Book
ISBN: 978-1-83797-265-4

Book part
Publication date: 26 April 2024

Sarah C. Urbanc and Lucinda Dollman

What does special education mean for general education teachers of students with disabilities? In this chapter, we share our approach to advancing values in the classroom…

Abstract

What does special education mean for general education teachers of students with disabilities? In this chapter, we share our approach to advancing values in the classroom placement of special education students in the general education setting. We will take the reader on a journey through time with “Jessie,” a special education student, as we examine the historical exclusion of students with disabilities to their inclusion in general education schools, environments and finally, general education classrooms. In doing so, we will examine the evolution of the general education teacher's role and how the historical perspective impacts current practices. Then, we will elucidate the benefits of inclusion, not only for the special education student but for the nondisabled peers as well. We will recommend values that should be maintained and practices that should be examined. This chapter will conclude with a connection between the values and recommendations of best practices for inclusive instruction.

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The Skills Advantage
Type: Book
ISBN: 978-1-83797-265-4

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Redefining Educational Leadership in Central Asia
Type: Book
ISBN: 978-1-83797-391-0

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The Skills Advantage
Type: Book
ISBN: 978-1-83797-265-4

Book part
Publication date: 19 March 2024

John Thomas Flynn and Lloyd Levine

A quick search of the headlines of major newspapers reveals a treasure trove of technology procurement gone wrong. While the private sector seems to adopt and implement new…

Abstract

A quick search of the headlines of major newspapers reveals a treasure trove of technology procurement gone wrong. While the private sector seems to adopt and implement new technology seamlessly and quickly to deliver for customers, the government struggles to accomplish technology purchases and integrations with the same ease. As governments in the United States are looking to retain their current workforce and attract the next generation of workers, the technological capabilities and ethos of governments will be paramount. With nearly every industry being transformed by technology and Generation T being the first generation to have an ingrained “technology first” mindset, the ability of governments to attract these workers depends, in large part, on the ability to transform their government technology culture, policies, and practices.

In this chapter, the authors examine the administrative branch and observe two key components at the root of most technology failures: poor organizational structure in the bureaucracy and the lack of an empowered Chief Information/Technology Officer. Building upon case studies from Massachusetts and California, this chapter looks at the factors related to failure or success to understand the technology procurement culture. The chapter concludes by presenting four key “best practice” principles of public policy and administration that can be implemented by almost any governmental entity to improve their acquisition and implementation of technology.

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Technology vs. Government: The Irresistible Force Meets the Immovable Object
Type: Book
ISBN: 978-1-83867-951-4

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