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The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may…
The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be inherently different from employees at other organizations.
The authors conduct a 2 × 2 experiment in which (n=107) individuals with a bookkeeping or accounting background respond to a fraud scenario. Analysis of covariance models are used for data analysis.
The authors find evidence that not-for-profit employees are more likely to report fraud and that reporting intention does not differ significantly by fraud type.
Limitations of this study include the simulation of a fraud through a hypothetical incident and the use of online participants.
This study expands the commitment literature by examining the role that commitment plays in the judgment and decision-making process of a whistleblower. Findings suggest affective commitment, which is an employee’s emotional attachment to the organization, and mediate the path between organization type and reporting intention. Affective commitment significantly predicts whistleblowing in not-for-profit organizations but not in for-profit organizations.
This research provides insight into how organization type influences whistleblowing intentions through constructs such as organizational commitment and public service motivation.
The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L…
The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, Dec. 22, 2017) may affect the purchase of capital assets. Bonus depreciation has been extended to allow an immediate 100% deduction for eligible property, which also now includes used property. This bonus depreciation will be phased out over a nine-year period. Additionally, the progressive marginal tax rate used for business income has been eliminated and replaced by a flat 21% tax rate, representing a 14% drop in the tax rate on businesses.
Specifically, this case will examine how a change from 50% to 100% bonus depreciation affects purchasing decisions between asset classes, due to the exaggerated impact on the net present value for longer lived assets. In keeping with the evolution of accounting in academia, students will be asked both to solve a realistic problem and to communicate their investment decisions effectively. To prepare students for the assignment, the informational building blocks are presented in modules following Bloom’s taxonomy – culminating in the application of the concepts in a decision-making scenario. The learning method applied in this case has been tested in the classroom, with quantifiable results showing a positive learning outcome. Pre- and post-case assessment questions were administered with significant improvement in students reported understanding across all six measures. Based on these results, this case achieves the dual goals of teaching students how to apply the concept of bonus depreciation to maximize value and how to communicate this information effectively.
Alternative education settings (AES; i.e., self-contained alternative schools, therapeutic day treatment and residential schools, and juvenile corrections schools) serve…
Alternative education settings (AES; i.e., self-contained alternative schools, therapeutic day treatment and residential schools, and juvenile corrections schools) serve youth with complicated and often serious academic and behavioral needs. The use of evidence-based practices (EBPs) and practices with Best Available Evidence are necessary to increase the likelihood of long-term success for these youth. In this chapter, we define three primary categories of AES and review what we know about the characteristics of youth in these schools. Next, we discuss the current emphasis on identifying and implementing EBPs with regard to both academic interventions (i.e., reading and mathematics) and interventions addressing student behavior. In particular, we consider implementation in AES, where there are often high percentages of youth requiring special education services and who have a significant need for EBPs to succeed academically, behaviorally, and in their transition to adulthood. We focus our discussion on: (a) examining approaches to identifying EBPs; (b) providing a brief review of EBPs and Best Available Evidence in the areas of mathematics, reading, and interventions addressing student behavior for youth in AES; (c) delineating key implementation challenges in AES; and (d) providing recommendations for how to facilitate the use of EBPs in AES.
This study arises from a recent school-based professional development (PD) programme conducted for English language teachers (ELTs) in a secondary school in the Kingdom of…
This study arises from a recent school-based professional development (PD) programme conducted for English language teachers (ELTs) in a secondary school in the Kingdom of Bahrain, where a participatory lesson study (PLS) strategy was implemented to develop four ELTs' teaching skills and their senior teacher's leadership. The influence of the PLS on creating a participatory PD experience for the participants was investigated through exploring their perceptions of their professional growth during their PLS experience.
Following a qualitative interpretive approach, a total of eight lesson study cases and 16 meetings were conducted and analysed.
The main factors that influenced the participants' perceptions of their professional growth in PLS were high self-efficacy and confidence; dominancy of their peers; the informality of the PLS practice; and reflective practice. Relatedly, the results revealed critical thoughts about PLS as a means for ELT's self-directed PD in non-native English-speaking contexts.
The study provides an alternative approach to PD that can be offered for ELTs in any ESL/EFL context that focusses on supporting non-native English-speaking teachers' practices by associating theory with practice. This approach has enabled them to gain the practical skills they need and develop their awareness about the theoretical principles of these practices. For the first time, teachers were given the role to act as the trainers and the theorisers of their own teaching practices.
Consumers’ trust in food systems is essential to their functioning and to consumers’ well-being. However, the literature exploring how food safety incidents impact…
Consumers’ trust in food systems is essential to their functioning and to consumers’ well-being. However, the literature exploring how food safety incidents impact consumer trust is theoretically underdeveloped. This study explores the relationship between consumers’ expectations of the food system and its actors (regulators, food industry and the media) and how these influence trust-related judgements that consumers make during a food safety incident.
In this study, two groups of purposefully sampled Australian participants (n = 15) spent one day engaged in qualitative public deliberation to discuss unfolding food incident scenarios. Group discussion was audio recorded and transcribed for the analysis. Facilitated group discussion included participants' expected behaviour in response to the scenario and their perceptions of actors' actions described within the scenario, particularly their trust responses (an increase, decrease or no change in their trust in the food system) and justification for these.
The findings of the study indicated that food incident features and unique consumer characteristics, particularly their expectations of the food system, interacted to form each participant's individual trust response to the scenario. Consumer expectations were delineated into “fundamental” and “anticipatory” expectations. Whether fundamental and anticipatory expectations were in alignment was central to the trust response. Experiences with the food system and its actors during business as usual contributed to forming anticipatory expectations.
To ensure that food incidents do not undermine consumer trust in food systems, food system actors must not only demonstrate competent management of the incident but also prioritise trustworthiness during business as usual to ensure that anticipatory expectations held by consumers are positive.