Search results

The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.

This paper outlines a contemporary conceptual framework for the embedding of experiential learning into a business consultancy module. Experiential learning is a fundamental teaching approach that allows students to apply theory into a working business context.

As a conceptual and not an empirical paper, the methodological approach was to draw upon the literature reviewed and to build a framework to support student learning through a business consultancy module.

Exploration of the literature suggests that there are four elements critical to student learning in experiential learning environments: action, reflection, social and context. A framework has been developed utilising these elements with the interaction between the factors being key to developing learning.

So far, the framework is conceptual, and further research is needed to explore its use when staff members are developing these types of modules and to understand the interaction of the factors over the course of the student learning experience.

The originality comes from the intersection and interaction between the core factors in experiential learning, which enables this framework to move thinking beyond more static models and hence work in a more fluid student learning environment.

This paper aims to address to what extent local administration is involved in national planning focusing on drafting and reviewing processes of “Egypt Vision 2030”.

The paper plan to use focus group discussions and descriptive-analytical approach with representatives of local administration in three governorates.

Importance of local participation is not any more a question; however, participation concept and methodology are what matters. Participatory approach is not complex-free. It is crucial to consider conflicts of interest groups, ideologies, and political trends, communities’ high expectations, particularly of those who were marginalized and deprived for long time. Definitions should not be unified on national, regional and local levels. Each community needs to agree on its own definitions, needs, dreams and paths toward development. Accordingly, the role of the planner is to expand choices and opportunities for each citizen. Participation in planning for the future must include the coming generation who are opting to live this tomorrow. That requires institutionalization of youth participation in the decision-making processes.

It was difficult to ensure meeting adequate sample; however, the author does believe that the participated sample represents the case.

The impact of public participation in planning on enhancing the planning processes and strategic planning outcomes and implementation is not a matter of questioning anymore, although governments do not pay due attention.

Public participation in planning processes named participative planning is crucial for achieving development, social justice, economic development and public trust in governments.

The paper depends on focus-group discussions that were conducted by the author. Analysis and discussions reflect the author’s academic and practical experiences.

The study examines the psychometric properties of internal communication satisfaction questionnaire (ICSQ), an instrument originally developed in Croatian. A need for a contemporary instrument validated among a non-English-speaking population of employees who use English as their second language motivated the authors to translate the scale.

ICSQ was validated on a sample of 507 employees of a large Croatian subsidiary of a multinational bank, where English is the official corporate language.

ICSQ displayed satisfactory levels of psychometric properties, retaining the psychometric properties of the original version of the instrument. A confirmatory factor analysis revealed the acceptable model–data fit of the eight-factor model. Additionally, findings supported the reliability and construct validity of the English version of the instrument. Good internal consistencies of all eight internal communication satisfaction (ICS) dimensions and the total ICSQ and an adequate level of scale homogeneity according to the inter-item and inter-total correlations were found.

In order to generalize the study’s results to other business areas and industries, the study should be replicated in other contexts. Additionally, construct validity was tested by applying cross-sectional design, and therefore, no conclusion can be drawn on the causal direction of the relationship. Finally, the discriminant validity of ICSQ was not tested and should be examined in future studies.

The resulting 32-item instrument, in English, can be used for empirical and practical purposes in improving internal communication.

The study confirms that internal communication is a multidimensional construct and should be measured as such.