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Article
Publication date: 1 March 2014

Nace Magner and A. Blair Staley

Interorganizational committees make decisions that apply to various organizations and their members are representatives of these organizations. This paper examines how…

Abstract

Interorganizational committees make decisions that apply to various organizations and their members are representatives of these organizations. This paper examines how interorganizational committee membersʼ perceptions of noninstrumental voice, instrumental voice, and decision outcome favorability are related to their committee identification, helping behavior, and perception of go-along-to-get-ahead political behavior. Questionnaire data from 197 Pennsylvania tax collection committee members were analyzed with regression. Of primary interest, perceived instrumental voice had a unique relationship with all three committeereferenced reactions, while perceived noninstrumental voice was not uniquely related to any of them. These results suggest that interorganizational committee members react to voice for instrumental reasons related to perceived influence over other members rather than noninstrumental reasons concerning their committee status.

Details

International Journal of Organization Theory & Behavior, vol. 17 no. 3
Type: Research Article
ISSN: 1093-4537

Article
Publication date: 1 April 2006

Nace R. Magner, Gary G. Johnson, Harold T. Little, A. Blair Staley and Robert B. Welker

To summarize the findings of empirical studies the authors have conducted regarding budgetary procedures fairness and to discuss key implications of these findings.

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Abstract

Purpose

To summarize the findings of empirical studies the authors have conducted regarding budgetary procedures fairness and to discuss key implications of these findings.

Design/methodology/approach

Summary and synthesis of the authors' empirical research.

Findings

Identifies criteria for, and types of attitudinal and behavioral reactions that managers have toward, formal budgetary procedures fairness and budgetary procedures implementation fairness. Provides information regarding how the two forms of budgetary procedures fairness work together to influence managers' attitudes and behaviors, and how they reduce managers' negative reactions to unfavorable budgets. Presents reasons that fair budgetary procedures are important to managers.

Research limitations/implications

The authors' studies used questionnaire data where all variables were measured at a single point in time, which provides little control over unmeasured variables and direction of causality. Future research should seek to expand the sets of criteria for and reactions toward budgetary procedures fairness, as well as to further detail the processes by which budgetary procedures fairness works. Also, relationships involving budgetary procedures fairness should be examined by means of laboratory experiments.

Practical implications

Underscores the importance of promoting formal budgetary procedures fairness and budgetary procedures implementation fairness in organizational budgetary systems, and provides concrete guidance in this regard.

Originality/value

Provides useful information to accounting and audit staff, budget committee members, supervisors, and other employees involved in designing and implementing organizational budgetary systems and to budgeting researchers.

Details

Managerial Auditing Journal, vol. 21 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 18 April 2008

A. Blair Staley and Nace R. Magner

Empirical evidence from governmental budgeting and related organizational decision‐making contexts suggests that program heads will be less likely to leave their governmental unit…

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Abstract

Purpose

Empirical evidence from governmental budgeting and related organizational decision‐making contexts suggests that program heads will be less likely to leave their governmental unit when they feel that governmental budgeting is fair. The purpose of this study is to examine relationships between three forms of fairness in governmental budgeting – distributive fairness, procedural fairness, and interactional fairness – and program heads' intention to leave the governmental unit.

Design/methodology/approach

Questionnaire data were gathered from 87 US federal government program heads with budget responsibility and analyzed with multiple regression.

Findings

Interactional budgetary fairness had a significant and positive unique relationship with intent to leave after controlling for the other two forms of budgetary fairness and three demographic variables. Neither distributive budgetary fairness nor procedural budgetary fairness had a significant unique relationship with intent to leave.

Practical implications

Budgetary decision makers and budget staff in governmental units can reduce program heads' intention to leave the governmental unit by promoting interactional budgetary fairness through steps such as treating the program heads with kindness and respect during budgeting and providing clear and adequate explanations for budgetary decisions.

Originality/value

This study is the first to examine relationships between the three forms of organizational decision‐making fairness and turnover intention in a governmental budgeting context.

Details

Managerial Auditing Journal, vol. 23 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 April 2005

Dennis B.K. Hwang and A. Blair Staley

Seeks to analyze the impact of recent accounting and auditing failures in the USA on US accounting and auditing in China, focusing on the practice of guanxi – the networks of…

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Abstract

Purpose

Seeks to analyze the impact of recent accounting and auditing failures in the USA on US accounting and auditing in China, focusing on the practice of guanxi – the networks of informal relationships and exchanges of favors that dominate all business and social activities in Chinese societies.

Design/methodology/approach

Examines Chinese culture and uses historical precedents and parallels with Japanese culture to predict potential accounting and auditing problems.

Findings

Determines that guanxi has the potential to undermine the high standards of auditor independence, audit quality, and ethical behavior to which auditors must adhere.

Research limitations/implications

The review of Chinese culture and list of historical precedents is not exhaustive, and the standards are all US, which perhaps limits its usefulness elsewhere.

Practical implications

A very useful source of information on Chinese business behavior as it impacts accountants and auditors.

Originality/value

Enables policy makers and professional accountants to anticipate and predict how guanxi may threaten the progress made in improving financial management and reporting, and may undermine auditor independence, audit quality, and the quality of financial reporting.

Details

Managerial Auditing Journal, vol. 20 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 January 2006

Richard L. Baker, William E. Bealing, Donald A. Nelson and A. Blair Staley

In the light of recent financial scandals, such as Enron, Global Crossing and WorldCom, the purpose of this paper is to use an institutional theory perspective to examine the…

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Abstract

Purpose

In the light of recent financial scandals, such as Enron, Global Crossing and WorldCom, the purpose of this paper is to use an institutional theory perspective to examine the interactions between the accounting profession, the SEC and the Congress.

Design/methodology/approach

The paper takes an institutional perspective of the Sarbanes‐Oxley Act and reviews how historical events have led to various institutional developments, which, in turn, have resulted in accountancy changes.

Findings

The end result is posited to be an outcome that enhances the legitimacy of the SEC to regulate the accounting profession. At the same time, the accounting profession will emerge from the events able to proclaim that it is improved. Finally, politicians will garner favor from the voters since they have acted to protect the public from financial frauds.

Originality/value

Describes how the relationship among the three parties is in reality a highly predictable set of behaviors that will allow all of the participants to demonstrate legitimacy to their external constituents and enable each party to secure enhanced future resources.

Details

Managerial Auditing Journal, vol. 21 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 8 May 2017

Gundeep Kaur Virk

In light of frequent corporate scams and frauds, this paper aims to investigate the relationship of corporate illegality with the board of directors’ characteristics in Indian…

Abstract

Purpose

In light of frequent corporate scams and frauds, this paper aims to investigate the relationship of corporate illegality with the board of directors’ characteristics in Indian manufacturing companies.

Design/methodology/approach

The board of director characteristics of sample companies charged with violation of the Securities Exchange Board of India (SEBI) regulations from 2008 to 2013 are matched to an equivalent-sized control data set. A cross-sectional logistic regression model is applied to test the hypothesized association.

Findings

The findings suggest that the SEBI violations are less likely to occur when a large fraction of the board of directors consists of independent directors and when the individual directors have multiple appointments on the boards of other companies. However, it is observed that the size of the board and its meetings have no observable association with violation of the SEBI regulations.

Research limitations/implications

This work is likely to aid future research in exploring the impact of governance mechanisms on the occurrence of illegality. In future, studies may be conducted to investigate the probability of illegal corporate events using a larger sample size and corporate governance variables which have not been examined in the present study.

Practical implications

The analysis provides corporate policy makers and investors an insight to evaluate the vulnerability of a company being engaged in illegality based on its board features.

Originality/value

The present study is distinct from previous reports as it makes a novel attempt to gauge the relationship between the board of directors’ characteristics and the occurrence of illegality in the Indian corporate section.

Details

Journal of Financial Regulation and Compliance, vol. 25 no. 2
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 1 March 2003

Andrew Blair Staley, Barbara Dastoor, Nace R. Magner and Chandler Stolp

This study examines the contribution of distributive, procedural, and interactional justice in Federal budget decision-making to Federal managers' commitment to the Federal…

Abstract

This study examines the contribution of distributive, procedural, and interactional justice in Federal budget decision-making to Federal managers' commitment to the Federal government as an employing organization. A total of 1,358 useable surveys were received from a sample of 9,643 managers. Reliability coefficients were acceptable (> .70), and intercorrelations consistent with previous studies. Hierarchical regression analysis supported only maineffect relationships between procedural justice and interactional justice and managers' organizational commitment. No support was found for a main effect relationship between distributive justice and organizational commitment -- or for any interactive effects. Contrary to models of bureaucratic behavior based on economic theory, these findings may suggest that Federal managers may be motivated primarily by psychological outcomes of budget decisions.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 15 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 23 May 2008

Dennis Hwang, Blair Staley, Ying Te Chen and Jyh‐Shan Lan

The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a…

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Abstract

Purpose

The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a Chinese cultural society.

Design/methodology/approach

The paper examines intent to whistle‐blow and factors influencing whistle‐blowing, using survey data collected by the authors.

Findings

It was found that a majority of respondents believe that a general sense of morality was the most important factor to encourage whistle‐blowing, with abiding by the policy of their organization as the second; it was also found that guanxi, fear of retaliation, and fear of media coverage may discourage whistle‐blowing in a Chinese society.

Research limitations/implications

The data are all from Confucian societies, which perhaps limits its usefulness elsewhere.

Practical implications

The paper will help auditors, accountants, and policy makers to design policies that encourage whistle‐blowing.

Originality/value

The paper uses original survey data collected by the authors, and the analysis will enable policy makers and professional accountants to anticipate and predict whistle‐blowing, a key factor in improving financial management and reporting, and possibly undermining auditor independence, audit quality, and the quality of financial reporting.

Details

Managerial Auditing Journal, vol. 23 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 12 September 2016

Charles Francalanza and Emanuela Buttigieg

The purpose of this paper is to deal with an important element of the whistle-blowing decision, the whistle-blower. It is set within the environment of the small Mediterranean…

Abstract

Purpose

The purpose of this paper is to deal with an important element of the whistle-blowing decision, the whistle-blower. It is set within the environment of the small Mediterranean island of Malta. It has two objectives. The first is to identify the more important personality traits of the potential Maltese accountant whistle-blower and the situational factors that mostly affect his/her whistle-blowing decision. The second objective is to develop a regression model that can be used to identify the potential Maltese accountant whistle-blower.

Design/methodology/approach

The study is in the form of two e-mail questionnaires sent to Maltese accounting practitioners.

Findings

The personality traits of conscientiousness, openness to experience and extraversion and the situational factors of ethical considerations and professional requirements were found to be the more significant. The regression model proved substantially correct in singling out the potential Maltese accountant whistle-blower.

Research limitations/implications

The results are based on the replies of respondents to two questionnaires and not actual whistle-blowing behaviour. Also, the propensity to be a whistle-blower or not may not be a constant since it can be affected by shifts in internal attributes and situational factors.

Practical implications

Besides academic qualifications, the personality of the individual and his/her potential reaction to the working environment should be given due consideration in the recruitment of accounting staff.

Originality/value

The research contributes to the literature on the accountant whistle-blower in a small country setting that is rarely the subject of study.

Details

Journal of Applied Accounting Research, vol. 17 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 2 February 2023

Amanda J. Wilson, Catherine Staley, Brittney Davis and Blair Anton

Progress toward health equity is necessary to reduce health disparities, and health literacy is key to achieving this goal. Because libraries provide access to knowledge and…

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Abstract

Purpose

Progress toward health equity is necessary to reduce health disparities, and health literacy is key to achieving this goal. Because libraries provide access to knowledge and insights about their communities, they are effective partners in advancing health equity and implementing programs to reduce health disparities. A literature review on library programs and activities that focus on promoting health equity was conducted.

Design/methodology/approach

A literature review on library programs and activities concerning health equity and social determinants of health was conducted. Relevant literature was identified from searches of databases, library publications and grey literature.

Findings

The authors found 224 eligible sources and many types of libraries advancing health equity. Libraries frame their role in advancing health equity through external programs in three ways: (1) providing access to high-quality health information, (2) delivering health literacy training and resources and (3) connecting their communities with community health services. Libraries also advance health equity by focusing on internal library operations and providing research services focused on cultural humility and competence as they apply to health care.

Originality/value

This literature review will help the National Library of Medicine (NLM) develop a strategy to support libraries advancing health equity through information made available by programs and activities of NLM and the Network of the National Library of Medicine.

Details

Reference Services Review, vol. 51 no. 1
Type: Research Article
ISSN: 0090-7324

Keywords

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