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Article
Publication date: 22 September 2022

Rachel Wai-Yi Cheung, Rakesh Kumar Agrawal and Sachin Choudhry

The purpose of this study is twofold: to investigate the correlation between the perception of respondent accountants (N = 164) on ethics elements and their demographic factors…

Abstract

Purpose

The purpose of this study is twofold: to investigate the correlation between the perception of respondent accountants (N = 164) on ethics elements and their demographic factors and to examine the gap between the expectations of employers (accountants) and the coverage of ethics in the education of professional accountants.

Design/methodology/approach

Both qualitative and quantitative methods were used to collect the data. An analysis of the relevant documents (syllabi and codes of ethics) was conducted to generate and group appropriate items that represent ethics themes. This led to 17 themes such as integrity, conflict of interest, ethics theories and resolving ethical dilemma. Using inputs from the qualitative study and relevant literature, a questionnaire was framed for the quantitative phase of this study.

Findings

Within accounting ethics education, more emphasis and awareness is required on the themes of integrity, independence, corruption and insider trading. Four categories emerge for the ethics themes related to education in accounting: “Integrity to Accounting Profession”, “Regulatory Compliance”, “Practical Ethical Issues” and “Sense of Responsibility”. The results of this study reveal there are gaps between ethics education and accountants’ expectations. It is found that accountants perceive more virtue-related elements be put in accounting education.

Practical implications

This study will make accounting educators, accountants and accounting professional associations to be more aware and work together to bridge this gap as well as contribute to a more effective ethics education for accountants in Hong Kong.

Originality/value

End of education is character and not merely the acquisition of intellectual prowess. With Aristotle’s wisdom and the learnings from the many corporate scandals, it would be safe to conclude that education should result in nurturing hearts and character and not just the transfer of worldly knowledge. While there are many studies focusing on perceptions about ethics, ethics education of business students or academics, there are hardly any studies available on accounting professionals’ perceptions on ethics education, especially in Hong Kong. The authors found that accountants want more virtue-related ethics elements included in accounting education.

Details

International Journal of Ethics and Systems, vol. 39 no. 4
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 27 January 2023

Lalitha Ukwatte, Tehmina Khan, Pavithra Siriwardhane and Sarath Lal Ukwatte Jalathge

The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to…

Abstract

Purpose

The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to better understand the multiple accountabilities and consequences.

Design/methodology/approach

This study undertakes a qualitative content analysis of the multiple accountabilities and stakeholder expectations using the lens of actor–network theory. This study further explores the weaknesses and complexities associated with implementing a complete ban on asbestos, ensuring that only asbestos-free building materials are imported to Australia. This study uses data collected from 15 semi-structured interviews with stakeholders, responses from the Australian Border Force to a questionnaire and 215 counter accounts from the media, the Australian Government, industry organizations, non-governmental organizations and social group websites during the period from 2003 to 2021.

Findings

This study reveals that stakeholders' expectations of zero tolerance for asbestos have not been met. This assertion has been backed by evidence of asbestos contamination in imported building materials throughout recent years. Stakeholders say that the complete prevention of the importation of ACBMs has been delayed because of issues in policy implementations, opaque supply chain activities, lack of transparency and non-adherence to mandatory and self-regulated guidelines.

Practical implications

Stakeholders expect public and private sector organizations to meet their accountabilities through mandatory adoption of the given policy framework.

Originality/value

This research provides a road map to identify the multiple accountabilities, their related weaknesses and the lack of implementation of the necessary protocol, which prevents a critical aspect of legislation from being effectively implemented.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 10 February 2023

Andrew J. Spencer, Acolla Lewis-Cameron, Sherma Roberts, Therez B. Walker, Beienetch Watson and Larisa Monae McBean

This paper aims to provide a comparative analysis of sustainable tourism development across the Anglophone Caribbean region from the post-independence period of 1962 to the 2020s…

Abstract

Purpose

This paper aims to provide a comparative analysis of sustainable tourism development across the Anglophone Caribbean region from the post-independence period of 1962 to the 2020s. The perspective explores the implications of insularity, tourism investment and the pace of technology adoption on the potential realisation of the sustainable development goals (SDGs) in the islands of Jamaica, Barbados, Trinidad and Tobago and the Eastern Caribbean States.

Design/methodology/approach

The viewpoint uses secondary data from grey literature such as government policy documents, academic literature, newspapers and consultancy reports to explore the central themes and provide a conceptual framework for the paper.

Findings

The findings reveal that Caribbean Small Island Developing States (SIDS) are nearer to the light-green single-sector approach to sustainable tourism development. The overarching findings reveal that the region’s heavy focus on economic priorities results in less attention to competitiveness challenges such as environmental management, social equity and technological innovations.

Research limitations/implications

The research presents a comprehensive overview of the tourism development trajectory of other tourism-dependent island-states. The research offers lessons and cross-learning opportunities that may be useful to decision-makers within SIDS. The main limitation is that the findings may only be transferable and generalised to the extent that other jurisdictions bear similar macroeconomic governance structures and cultural characteristics to Caribbean SIDS.

Practical implications

This paper provides a meaningful discussion and contributes to the body of knowledge on the history of Caribbean tourism development, the challenges and future potential of sustainability and lends itself to opportunities for future research in the Caribbean and other SIDS.

Social implications

The study outlines the social implications for inclusive, responsible and sustainable tourism that can potentially take Caribbean SIDS from slow growth to efficiency in developing the tourism product, including the technological environment. This can reduce inequalities, contribute to socio-economic development and improve the region’s human capital.

Originality/value

This paper provides a comprehensive comparative analysis of Caribbean tourism development specific to Jamaica, Trinidad and Tobago, Barbados and the Eastern Caribbean States. No previous work has been done to compare tourism development within this grouping. Hence, this paper is essential in informing decision-makers and providing the foundation for continuing research in this area.

目的

这篇观点性论文对英语加勒比地区从1962年独立后到本世纪20年代的可持续旅游发展进行了比较分析。该研究前瞻性探讨了牙买加、巴巴多斯、特立尼达和多巴哥以及东加勒比国家的保守性、旅游投资和技术采用速度对潜在实现可持续发展目标的启示。

设计/方法/方法

该研究利用灰色文献中的二手数据, 如政府政策文件、学术文献、报纸和咨询报告, 进行中心主题探索, 并为论文提供概念性框架。

研究结果

研究结果显示, 加勒比小岛屿发展中国家(SIDS)更接近于以轻绿的单一部门方式实现可持续旅游发展。总体研究结果显示, 该地区过于关注经济优先事项, 导致对环境管理、社会公平和技术创新等竞争力挑战的关注较少。

研究局限/启示

本研究全面展现了一些依赖旅游发展的岛屿国家的旅游发展路径概览。这项研究为小岛屿发展中国家的决策者提供了可能有用的经验和交叉学习机会。本文研究局限在于, 只有在与加勒比小岛屿发展中国家类似的宏观经济管理结构和文化特征的行政区, 研究结果才可能转移和推广。

实践意义

这篇论文提供了有意义的讨论, 有助于认知加勒比旅游发展史、可持续发展的挑战和未来潜力, 并为加勒比和其他小岛屿发展中国家的未来研究提供了机会。

社会影响

该研究概述了包容性、负责任和可持续的旅游发展的社会启示, 这些启示可能使加勒比小岛屿发展中国家从缓慢发展转变为开发旅游产品(包括技术环境)的效率。这有助于减少不平等现象, 促进社会经济发展, 并改善该地区的人力资本。

独创性/价值

本文提供了加勒比旅游发展的综合比较分析, 具体到牙买加、特立尼达和多巴哥、巴巴多斯和东加勒比国家。此前没有研究对这些国家的旅游业发展进行比较。因此, 这篇论文为决策者提供必要信息和为这一领域的继续研究建立了基础。

Propósito

Este trabajo ofrece un análisis comparativo del desarrollo del turismo sostenible en toda la región del Caribe anglófono desde el período posterior a la independencia de 1962 hasta la década de 2020. Se explora las implicaciones de la insularidad, la inversión turística y el ritmo de adopción de la tecnología en la posible realización de los Objetivos de Desarrollo Sostenible (ODS) en las islas de Jamaica, Barbados, Trinidad y Tobago y los Estados del Caribe Oriental.

Diseño/metodología/enfoque

El análisis se basa en datos secundarios bibliográficos a partir de documentos de política gubernamental, literatura académica, periódicos e informes de consultoría para explorar los temas centrales y proporcionar un marco conceptual en este documento.

Conclusiones

Las conclusiones revelan que los pequeños estados insulares en desarrollo (Caribbean Small Island Developing States, SIDS) están más próximos del enfoque del turismo como único sector económico o sostenibilidad débil para el desarrollo del turismo sostenible. Las conclusiones generales revelan que la fuerte concentración de la región en las prioridades económicas hace que se preste menos atención a los retos de la competitividad, como la gestión medioambiental, la equidad social y las innovaciones tecnológicas.

Limitaciones/implicaciones de la investigación

La investigación presenta una visión global de la trayectoria de desarrollo turístico de otros Estados insulares dependientes del turismo. La investigación ofrece lecciones y oportunidades de aprendizaje que pueden ser útiles para los responsables de la toma de decisiones en los SIDS. La principal limitación es que las conclusiones sólo pueden ser transferibles y generalizadas en la medida en que otras jurisdicciones tengan estructuras de gobernanza macroeconómica y características culturales similares a las de los SIDS del Caribe.

Implicaciones practices

Este documento ofrece un análisis significativo y contribuye al conjunto de conocimientos sobre la historia del desarrollo del turismo en el Caribe, los retos y el potencial futuro de la sostenibilidad, y se presta a oportunidades para futuras investigaciones en el Caribe y otros SIDS.

Implicaciones sociales

El estudio esboza las implicaciones sociales del turismo inclusivo, responsable y sostenible que puede llevar a los SIDS del Caribe de un crecimiento lento a la eficiencia en el desarrollo del producto turístico, incluyendo el entorno tecnológico. Esto puede reducir las desigualdades, contribuir al desarrollo socioeconómico y mejorar el capital humano de la región.

Originalidad/valor

Este trabajo proporciona un análisis comparativo exhaustivo del desarrollo del turismo en el Caribe, específico para Jamaica, Trinidad y Tobago, Barbados y los Estados del Caribe Oriental. No se ha realizado ningún trabajo anterior para comparar el desarrollo del turismo dentro de esta agrupación. Por ello, este trabajo es esencial para informar a los responsables de la toma de decisiones y sentar las bases para continuar la investigación en este ámbito.

Article
Publication date: 16 February 2024

Ethan Barr and Andrew Newman

Stalking is considered a public health priority with a range of adverse outcomes. This paper aims to explore existing literature on children and adolescents as perpetrators of…

Abstract

Purpose

Stalking is considered a public health priority with a range of adverse outcomes. This paper aims to explore existing literature on children and adolescents as perpetrators of stalking, with a focus on rates of stalking and victim and perpetrator characteristics associated with stalking.

Design/methodology/approach

A review of research where stalking was engaged in by those 18 years old and younger was conducted, where 17 manuscripts met criteria for review.

Findings

This review found a prevalence of young people engaging in stalking of between 5.3% and 36%. Considerations including demographics, typologies, prior relationship characteristics, stalking and pursuit tactics, cyberstalking and a brief consideration of the impact are given.

Practical implications

Literature considering perpetration remains thin, and future research should seek to move towards a widely acceptable definition of stalking, as well as considering effective interventions for early intervention, and to consider the role of mental health services in supporting perpetrators and victims, who may not always be mutually exclusive groups.

Originality/value

This paper extends previous literature reviews; the authors understand this to be original work that contributes to a gap in the literature.

Details

The Journal of Forensic Practice, vol. 26 no. 1
Type: Research Article
ISSN: 2050-8794

Keywords

Article
Publication date: 20 February 2024

John M. Violanti and Michael E. Andrew

Policing requires atypical work hours. The present study examined associations between shiftwork and pregnancy loss among female police officers.

Abstract

Purpose

Policing requires atypical work hours. The present study examined associations between shiftwork and pregnancy loss among female police officers.

Design/methodology/approach

Participants were 91 female officers with a prior history of at least one pregnancy. Shiftwork information was assessed using daily electronic payroll work records. Any prior pregnancy loss (due to miscarriage) was self-reported. Logistic regression estimated odds ratios (OR) and 95% confidence intervals (CI) for main associations.

Findings

On average, the officers were 42 years old, had 14 years of service, and 56% reported a prior pregnancy loss. Officers who worked dominantly on the afternoon or night shift during their career had 96% greater odds of pregnancy loss compared to those on day shift (OR = 1.96, 95% CI:0.71–5.42), but the result was not statistically significant. A 25% increase in percent of hours worked on night shift was associated with 87% increased odds of pregnancy loss (OR = 1.87, 95% CI:1.01–3.47). Associations were adjusted for demographic and lifestyle factors. Objective assessment of shiftwork via electronic records strengthened the study. Limitations include small sample size, cross-sectional design and lack of details on pregnancy loss or the timing of pregnancy loss with regard to shiftwork.

Research limitations/implications

The present study is preliminary and cross-sectional.

Practical implications

With considerable further inquiry and findings into this topic, results may have an impact on police policy affecting shift work and pregnant police officers.

Social implications

Implication on the health and welfare of police officers.

Originality/value

To our knowledge, there are no empirical studies which associate shiftwork and pregnancy loss among police officers. This preliminary study suggested an association between shiftwork and increased odds of pregnancy loss and points out the need for further study.

Details

Policing: An International Journal, vol. 47 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 18 December 2023

Luke Jones, Steven Tones, Gethin Foulkes and Andrew Newland

The broad aim of this paper is to use Noddings' theory of ethical care to analyse mentors' caring experiences. More specifically, it aims to analyse how physical education (PE…

Abstract

Purpose

The broad aim of this paper is to use Noddings' theory of ethical care to analyse mentors' caring experiences. More specifically, it aims to analyse how physical education (PE) mentors provide care, how they are cared for and how this impacts their role within the context of secondary PE initial teacher training (ITT).

Design/methodology/approach

Semi-structured interviews were used to generate data from 17 secondary PE mentors within the same university ITT partnership in the north-west of England. Questions focused on the mentors' experiences of care and the impact this had on their wellbeing and professional practice. A process of thematic analysis was used to identify, analyse and report patterns in the data.

Findings

The participants reflected established definitions of mentoring by prioritising the aim of developing the associate teachers' (ATs) teaching rather than explicitly providing support for their wellbeing. This aim could be challenging for mentors who face personal and professional difficulties while supporting the training of an AT. Mentors frequently referred to the support of their departmental colleagues in overcoming these difficulties and the importance of developing interdependent caring relationships. Receiving care did not impede mentors from providing support for others; it heightened awareness and increased their desire to develop caring habits.

Originality/value

Teacher wellbeing has drawn greater attention in recent years and is increasingly prioritised in public policy. These findings highlight the value of mentor wellbeing and how caring professional relationships can mitigate the pressures associated with performativity and managing a demanding workload.

Details

International Journal of Mentoring and Coaching in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6854

Keywords

Article
Publication date: 5 August 2022

Matthew Pointon, Geoff Walton, Martin Turner, Michael Lackenby, Jamie Barker and Andrew Wilkinson

This paper intends to explore the relationship between participants' eye fixations (a measure of attention) and durations (a measure of concentration) on areas of interest within…

Abstract

Purpose

This paper intends to explore the relationship between participants' eye fixations (a measure of attention) and durations (a measure of concentration) on areas of interest within a range of online articles and their levels of information discernment (a sub-process of information literacy characterising how participants make judgements about information).

Design/methodology/approach

Eye-tracking equipment was used as a proxy measure for reading behaviour by recording eye-fixations, dwell times and regressions in males aged 18–24 (n = 48). Participants' level of information discernment was determined using a quantitative questionnaire.

Findings

Data indicates a relationship between participants' level of information discernment and their viewing behaviours within the articles' area of interest. Those who score highly on an information discernment questionnaire tended to interrogate the online article in a structured and linear way. Those with high-level information discernment are more likely to pay attention to an article's textual and graphical information than those exhibiting low-level information discernment. Conversely, participants with low-level information discernment indicated a lack of curiosity by not interrogating the entire article. They were unsystematic in their saccadic movements spending significantly longer viewing irrelevant areas.

Social implications

The most profound consequence is that those with low-level information discernment, through a lack of curiosity in particular, could base their health, workplace, political or everyday decisions on sub-optimal engagement with and comprehension of information or misinformation (such as fake news).

Originality/value

Ground-breaking analysis of the relationship between a persons' self-reported level of information literacy (information discernment specifically) and objective measures of reading behaviour.

Details

Online Information Review, vol. 47 no. 3
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 27 September 2021

Andrew Ebekozien, Clinton Aigbavboa, Angeline Ngozika Chibuike Nwaole, Emmanuel Okhatie Dako and Andrew Igiebor Awo-Osagie

Studies showed that construction consultants' ethical negligence is a contributing factor to the time and cost over-run of projects. There is limited research on the issues that…

Abstract

Purpose

Studies showed that construction consultants' ethical negligence is a contributing factor to the time and cost over-run of projects. There is limited research on the issues that may have hindered construction consultants' ethical responsiveness during contract administration. Studies regarding influencing factors in the context of Nigeria's quantity surveyors' (QS) ethical responsiveness are rare. Thus, the study aims to investigate the perceived issues and proffers initiatives to promote QSs' ethical responsiveness on construction projects in Nigeria.

Design/methodology/approach

To determine the perceptions of QS regarding ethical responsiveness, a phenomenologically driven perspective via face-to-face interviews was conducted with 12 senior professionals in Lagos and Abuja that showed interest in participating in the study and were interviewed. A thematic approach was adopted to analyse the collated data.

Findings

Economic, societal and professional issues emerged as the three groups of issues that hindered QS's ethical responsiveness on construction projects in a developing country setting such as Nigeria. Findings show that for ethical responsiveness to be expressed on projects, key stakeholders should be ethically responsible. This is currently missing, especially in public construction projects. Initiatives that can promote key stakeholders' ethical responsiveness on construction projects are examined in this paper.

Practical implications

The paper embraces an important practical implication because practices associated with QS's unethical responsiveness and behavioural impacts on construction projects were identified. This will stir both the regulatory professional bodies and policymakers to enforce and implement feasible initiatives that can promote key stakeholders' collaborative ethical responsiveness on construction projects.

Originality/value

This paper is amongst the few papers that attempted to uncover issues that hinder QS's ethical responsiveness on construction projects in a developing country setting via a qualitative approach. Since these issues are rampant in developing countries, findings from this paper can be used to promote QS's ethical responsiveness in other nations with similar unethical issues.

Details

International Journal of Building Pathology and Adaptation, vol. 41 no. 5
Type: Research Article
ISSN: 2398-4708

Keywords

Open Access
Article
Publication date: 12 February 2020

Matthew Hanchard, Peter Merrington, Bridgette Wessels, Kathy Rogers, Michael Pidd, Simeon Yates, David Forrest, Andrew Higson, Nathan Townsend and Roderik Smits

In this article, we discuss an innovative audience research methodology developed for the AHRC-funded “Beyond the Multiplex: Audiences for Specialised Film in English Regions”…

Abstract

In this article, we discuss an innovative audience research methodology developed for the AHRC-funded “Beyond the Multiplex: Audiences for Specialised Film in English Regions” project (BtM). The project combines a computational ontology with a mixed-methods approach drawn from both the social sciences and the humanities, enabling research to be conducted both at scale and in depth, producing complex relational analyses of audiences. BtM aims to understand how we might enable a wide range of audiences to participate in a more diverse film culture, and embrace the wealth of films beyond the mainstream in order to optimise the cultural value of engaging with less familiar films. BtM collects data through a three-wave survey of film audience members’ practices, semi-structured interviews and film-elicitation groups with audience members alongside interviews with policy and industry experts, and analyses of key policy and industry documents. Bringing each of these datasets together within our ontology enables us to map relationships between them across a variety of different concerns. For instance, how cultural engagement in general relates to engagement with specialised films; how different audiences access and/or share films across different platforms and venues; how their engagement with those films enables them to make meaning and generate value; and how all of this is shaped by national and regional policy, film industry practices, and the decisions of cultural intermediaries across the fields of film production, distribution and exhibition. Alongside our analyses, the ontology enables us to produce data visualisations and a suite of analytical tools for audience development studies that stakeholders can use, ensuring the research has impact beyond the academy. This paper sets out our methodology for developing the BtM ontology, so that others may adapt it and develop their own ontologies from mixed-methods empirical data in their studies of other knowledge domains.

Details

Emerald Open Research, vol. 1 no. 1
Type: Research Article
ISSN: 2631-3952

Keywords

Article
Publication date: 8 November 2023

Andrew Simpson, Lisa Parcsi and Andrew McDonald

People living with severe mental illness (PLWSMI) experience disproportionately high rates of morbidity and mortality compared with the general population. Sydney Local Health…

Abstract

Purpose

People living with severe mental illness (PLWSMI) experience disproportionately high rates of morbidity and mortality compared with the general population. Sydney Local Health District (SLHD) introduced the Living Well, Living Longer integrated care program in 2013 to address this inequity. This paper reports on the impact of the COVID-19 pandemic on the provision of physical health interventions to community mental health consumers in SLHD.

Design/methodology/approach

Rates of COVID-19 vaccinations were collated. Routinely collected service data were reviewed for changes in rates of metabolic monitoring, mental health shared care, physical health checks, cardiometabolic health clinic assessments and diet and exercise interventions.

Findings

91.9% of consumers received at least two COVID-19 vaccinations and 61.3% received a booster. However, there was a 37.3% reduction in rates of metabolic monitoring, 20.1% reduction in Mental Health Shared Care agreements, 60.6% reduction in physical health checks with general practitioners, 65.4% reduction in cardiometabolic clinic assessments and 19.8% reduction of diet and exercise interventions.

Practical implications

The impact of the pandemic may lead to an exacerbation of poorly managed comorbid disease and increased premature mortality in people living with severe mental illness. Service providers should consider the local impact of the pandemic on the provision of physical health interventions and ensure steps are taken to address any deficits.

Originality/value

There is a paucity of published analysis regarding the impact of the pandemic on the provision of physical health interventions to people living with severe mental illness.

Details

Journal of Integrated Care, vol. 31 no. 4
Type: Research Article
ISSN: 1476-9018

Keywords

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