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Book part
Publication date: 30 March 2023

Phebe L. Davis, Amy M. Donnelly and Robin R. Radtke

Understanding whistleblowing behavior by identifying preferred reporting channels and associated personality characteristics can aid organizations in their attempts to encourage

Abstract

Understanding whistleblowing behavior by identifying preferred reporting channels and associated personality characteristics can aid organizations in their attempts to encourage whistleblowing. The authors investigate whether both Dark Triad characteristics and gender affect whistleblowing intentions and whistleblowing channel preferences. Using a sample of undergraduate business students, the authors find individuals with higher levels of Dark Triad personality characteristics indicate that they are less likely to blow the whistle than individuals with lower levels of Dark Triad personality characteristics. They are also more likely to use non-anonymous channels over anonymous channels and individuals with lower levels of Dark Triad personality characteristics show the opposite channel preference. The authors also find women more likely to report, and when reporting, they prefer anonymous over non-anonymous channels. The results provide support for organizations in cultivating an organizational culture that promotes communication among employees and potentially includes incentives to promote whistleblowing.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80455-792-1

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Book part
Publication date: 30 May 2024

Phebian L. Davis, Amy M. Donnelly and Robin R. Radtke

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of…

Abstract

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of wrongdoing is often insufficient to remedy the situation. Thus, this chapter investigates auditors’ whistleblowing persistence, measured as the number of times an auditor is willing to repeatedly report the wrongdoing, if he/she is not satisfied with the initial and/or subsequent responses received. Specifically, this chapter examines auditors’ persistence when reporting the wrongdoing of a peer auditor on the same audit team. Results show communication medium utilized within the audit team (instant message vs video) and client importance (high vs low) influence persistence in a 2 × 2 experiment. The manipulation for communication medium uses actual prerecorded videos and instant messages. Results related to one of our four hypotheses show that whistleblowing persistence is affected by client importance; that is, auditors are more likely to persist in reporting when working on a less important client. Furthermore, the findings suggest that client importance and communication medium interact such that communication medium affects persistence on more important clients, but not less important clients. Specifically, when working on a more important client, auditors are more likely to persist in reporting when interacting with their peers via video compared to via instant message. Given that whistleblowing persistence is often necessary to obtain a satisfactory resolution to the issue at hand, our results suggest avenues to encourage whistleblowing persistence should be further explored.

Details

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

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Content available
Book part
Publication date: 30 May 2024

Abstract

Details

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

Content available
Book part
Publication date: 30 March 2023

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80455-792-1

Abstract

Details

Reflections on Sociology of Sport
Type: Book
ISBN: 978-1-78714-643-3

Book part
Publication date: 29 November 2018

Antonella Capriello

This chapter discusses emerging issues in event management with a focus on small-scale events. The author reflects on managerial approaches to stakeholder involvement and…

Abstract

This chapter discusses emerging issues in event management with a focus on small-scale events. The author reflects on managerial approaches to stakeholder involvement and engagement, and underlines the complexity of strategy formulation for destination development planning. This contribution also provides advanced conceptual instruments for event marketing as guiding principles that permeate destination-marketing strategies. In addition, the author investigates the role and nature of sponsorship linked to enhancing the value of small-scale events and highlights fundamental issues in developing a marketing management model for place marketing and the key drivers of event management strategies involving sponsors and event participants.

Book part
Publication date: 10 November 2016

Jeffrey Montez de Oca

This chapter provides readers with a summary of sport sociology in the United States. It begins with a brief overview of sport in the United States before describing the…

Abstract

This chapter provides readers with a summary of sport sociology in the United States. It begins with a brief overview of sport in the United States before describing the development of the sociology of sport in the United States and some of the major contemporary patterns in sport research. They key movement in US sport sociology was the critical-cultural turn that took place during the 1980s and 1990s when critical theory and feminism became dominant approaches to research. Scholarship in the 21st century has largely developed upon that turn and is generally qualitative and cultural. Contemporary US sport sociology is a critical endeavor heavily influenced by cultural studies, post-structuralism, feminism, queer theory, critical race theory, post-colonial theory, and theories of globalization. Despite a fairly consistent approach to sport research in the United States, sport sociology remains contentious and in disunity. This chapter argues that the contention and disunity results from broader structural patterns that guide sport sociologists’ social actions.

Details

Sociology of Sport: A Global Subdiscipline in Review
Type: Book
ISBN: 978-1-78635-050-3

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Article
Publication date: 21 September 2018

Mikhail Batuev and Leigh Robinson

The purpose of this paper is to investigate the processes that influence the evolution of a modern sport. It focusses on the case of international skateboarding: the sport that…

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Abstract

Purpose

The purpose of this paper is to investigate the processes that influence the evolution of a modern sport. It focusses on the case of international skateboarding: the sport that was recently included into the Olympic Games.

Design/methodology/approach

An inductive research strategy was informed by the notions of evolution of modern sport, prolympism and new institutionalism. The primary data were collected through a series of interviews and supplemented by the analysis of documents, press and social media.

Findings

The paper analysed how the organisation of international skateboarding has changed to date and identified three major determinants of its evolution: values of the activity, commercial interests and the Olympic movement. The following recurring discussion themes emerged: the link between commercialism and legitimisation of sport; bureaucratisation under the Olympic movement; and tensions between prolympism and values of skateboarding.

Research limitations/implications

A limitation of the case study method is that any conclusions refer to this particular sport and their applicability to other sports lies within analytical generalisation. Still sport governing bodies and policy makers can learn from the evolution of international skateboarding and analyse potential issues and consequences for other emerging sports. In terms of theoretical implications, the study highlights legitimisation as one the key characteristics of evolution of modern sport, which should be considered along with previously established criteria, such as bureaucratisation, commercialisation and professionalisation.

Originality/value

The study extends the existing research on evolution of modern sports by examining a very rich contemporary case of skateboarding, the internationally growing sport with unique organisational arrangements. It contributes to knowledge of the evolution towards legitimisation of emerging sports, but also towards sportification of popular culture and society.

Details

Sport, Business and Management: An International Journal, vol. 8 no. 5
Type: Research Article
ISSN: 2042-678X

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Article
Publication date: 1 July 2002

Carolyn Folkman Curasi and Karen Norman Kennedy

Research in customer satisfaction over the past decade has lead to a much richer understanding of service quality and customer expectations. In trying to untangle the linkage…

4527

Abstract

Research in customer satisfaction over the past decade has lead to a much richer understanding of service quality and customer expectations. In trying to untangle the linkage between satisfied customers and long‐term success for the organization, however, attention has evolved from a focus on customer satisfaction to a realization that retaining customers and developing loyalty are essential for organizational success. This interpretive investigation focuses on customer retention and loyalty in an effort to understand better these variables in the context of service organizations. In so doing we review the rise of managerial concern for customer retention and loyalty and examine the definitions and relationships of these constructs. Then, to develop a richer understanding of repeat buyers, semi‐structured interviews were conducted with consumers identifying themselves as “loyal”. A typology of loyalty is offered consisting of five levels of repeat buyers, ranging from “prisoners” to “apostles”. Additionally, the managerial implications of this typology are discussed.

Details

Journal of Services Marketing, vol. 16 no. 4
Type: Research Article
ISSN: 0887-6045

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Book part
Publication date: 11 July 2013

Amy M. Hageman and Dann G. Fisher

We investigate the perceptions and attitudes of both students and tax professionals about the use of the Code and Regulations in an introductory tax course. We administer a survey…

Abstract

We investigate the perceptions and attitudes of both students and tax professionals about the use of the Code and Regulations in an introductory tax course. We administer a survey at the beginning and end of the semester to 106 students enrolled in an introductory tax course, and a separate survey that is completed by 120 tax professionals. Students enrolled in an introductory tax course that integrates the use of the Code and Regulations feel significantly more proficient in using and interpreting this material at the end than at the beginning of the semester. Supplemental assessment of learning data also indicates that students who have been exposed to the Code and Regulations in this course have a fairly high degree of proficiency in accessing and interpreting material. Furthermore, tax professionals view the ability to read and interpret the Code and Regulations as particularly valuable when entering the workplace and somewhat valuable for the certified public accountants exam. This study’s findings extend prior literature on the introductory tax course and provide evidence that students display positive attitudes on the use of the Code and Regulations after being exposed to this skill, and that tax professionals consider the ability to access and interpret the authoritative support in the Code and Regulations quite useful for the workplace.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78190-840-2

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