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Book part
Publication date: 24 August 2011

Anne Norris, Deborah Saber, David Morrison, Daven Morrison and Greg Trompeter

The purpose of this study is to identify a psychological profile for public accounting firm partners who are likely to place the partnership and client shareholder at…

Abstract

The purpose of this study is to identify a psychological profile for public accounting firm partners who are likely to place the partnership and client shareholder at risk. Proprietary data from an executive counseling firm provided a unique opportunity to compare two groups of partners: those identified by their senior partners as placing the firm at risk (n=31) and those not so identified (n=64). The groups were compared using psychological measures, lifestyle measures, personal measures, and work history variables. Results found no significant measurable difference between the audit partners who were identified as posing a risk and those not so identified. This suggests that specific factors cannot lead a partner to engage in risky behaviors, but rather several, in combination, may be necessary. Implications for research include learning more about concepts such as resistance to temptation, motivation, and rationalization. Implications for practice are to focus on structuring business practices to provide early warning signs and minimize opportunities to engage in risky behavior. Continued and increased diligence in the client screening and client continuation and review process remain essential for best practices.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

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Book part
Publication date: 24 August 2011

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

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Article
Publication date: 1 March 1983

Kathleen W. Craver

In the 1970s, the United States Congress enacted two statutes that have had dramatic and far‐reaching effects on the education of handicapped children by public schools…

Abstract

In the 1970s, the United States Congress enacted two statutes that have had dramatic and far‐reaching effects on the education of handicapped children by public schools. These two laws, Section 504 of the Rehabilitation Act of 1973 and the Education For All Handicapped Children Act of 1975 (known as Public Law 94–142), have required local public school agencies to provide new eductional programs for thousands of handicapped children not previously served by the public schools. Counselors, principals, and teachers were quickly informed of the law's requirements and willingly began the task of main‐streaming and assimilating these children into various curricula. Their physical needs were attended to rapidly; their societal and emotional needs, unfortunately, lagged behind. Within the past seven years, there has been an increase in books, articles, and films specifically addressed to counseling the handicapped. Unlike past literature which focused only on the vocational aspect of rehabilitation counseling, current writing emphasizes personal counseling meant to assist a disabled child to participate fully in the problems and joys of daily living.

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Reference Services Review, vol. 11 no. 3
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 12 October 2010

Bharat Mehra, Vandana Singh and Hannah Parris

The purpose of this paper is to address the following questions: How are members of the Tennessee's regional library system (TRLS) in the USA using open source software…

Abstract

Purpose

The purpose of this paper is to address the following questions: How are members of the Tennessee's regional library system (TRLS) in the USA using open source software (OSS) applications and collaborating to further their missions and overcome some of their debilitating information‐related circumstances? What kind of partnerships can be explored in order to further use of OSS in the state?

Design/methodology/approach

The paper highlights findings from an exploratory website study to identify key trends, practices, and applications of use of OSS in the TRLS.

Findings

OSS applications in the TRLS are presented in terms of their current use as well as their future directions of development and opportunities. Study of collaborations in OSS use and website development by public libraries in the TRLS reveals that the OSS infoscape is more complex than previously understood.

Originality/value

Minimal research has been done involving the TRLS that has been in existence for over 60 years and comprises 12 multi‐county regions serving 211 small‐ and medium‐sized public libraries. Use of OSS has tremendous potentialities to overcome the harsh conditions of information poverty, lack of information resources and technology, and unique cultural, social, economic, and environmental challenges experienced in Tennessee that have prevented significant growth of information and communications technologies in the state.

Details

Library Review, vol. 59 no. 9
Type: Research Article
ISSN: 0024-2535

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Book part
Publication date: 20 September 2021

Russell Wordsworth, Colin Michael Hall, Girish Prayag and Sanna Malinen

Natural disasters and other crises present methodological challenges to organizational researchers. While these challenges are well canvassed in the literature, less…

Abstract

Natural disasters and other crises present methodological challenges to organizational researchers. While these challenges are well canvassed in the literature, less attention has been paid to understanding how distinct crisis events may present, not only unique challenges, but also important opportunities for research. In this chapter, we draw on our collective experience of conducting post-earthquake research and compare this with the COVID-19 pandemic context in order to identify and discuss the inherent vulnerabilities associated with disaster studies and the subsequent methodological challenges and opportunities that researchers might encounter. Adopting a critical perspective, the chapter grapples with some of the more contentious issues associated with research in a disaster and crisis context including aspects of stakeholder engagement, ethics, reciprocity, inequality, and vulnerability.

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Research in Times of Crisis
Type: Book
ISBN: 978-1-80071-797-8

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Article
Publication date: 13 July 2015

Anja Svejgaard Pors

The purpose of this paper is to examine the impact of e-government reforms on street-level bureaucrats’ professionalism and relation to citizens, thus demonstrating how…

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Abstract

Purpose

The purpose of this paper is to examine the impact of e-government reforms on street-level bureaucrats’ professionalism and relation to citizens, thus demonstrating how the bureaucratic encounter unfolds in the digital era.

Design/methodology/approach

The paper is based on an ethnographic study of frontline work at a citizen service centre in a Danish municipality, and draws on empirical material generated through observations, field notes, interviews and policy documents.

Findings

The paper shows that e-government changes the mode of professionalism in citizen service from service to support. An ethnographic account of how digital reforms are implemented in practice shows how street-level bureaucrat’s classic tasks such as specialized casework are being reconfigured into educational tasks that promote the idea of “becoming digital”. In the paper, the author argues that the work of “becoming digital” in client processing entails two interconnected changes in frontline agents’ practice: de-specialization of the task and intensified informality in relation to citizens. As a result, the frontline agent works as an explorative generalist whose professional skills and personal competencies are blurred.

Originality/value

The study contributes to ethnographic research in public administration by combining two separate subfields, e-government and street-level bureaucracy, to discern recent transformations in public service delivery. In the digital era, tasks, control and equality are distributed in ways that call for symmetrical and relational approaches to studying street-level bureaucracy. The argument goes beyond technological or social determinism to find a fruitful intermediary position pointing at technological change as having both constraining and enabling effects.

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Journal of Organizational Ethnography, vol. 4 no. 2
Type: Research Article
ISSN: 2046-6749

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Book part
Publication date: 3 May 2018

Stuart Thomas

Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional…

Abstract

Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional affiliation, and professional dedication are associated with three ethical rationales that have been identified as playing important roles in ethical judgment, the perception of the ethicality of an action; moral equity, contractualism, and relativism. Understanding these issues will assist in determining the management accounting professional attributes that should be fostered in encouraging the ethical judgments of management accountants since research indicates that the moral equity and contractualism rationales are consistent with individuals at the post-conventional stage of ethical development and more ethical judgments while the relativism rationale is consistent with the conventional stage of moral development and less ethical judgments.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78754-973-9

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Article
Publication date: 20 August 2020

Mitchell Scovell, Connar McShane and Anne Swinbourne

Cyclone preparedness activities can significantly reduce household-related property damage and the negative knock-on effects. Research has found, however, that many people…

Abstract

Purpose

Cyclone preparedness activities can significantly reduce household-related property damage and the negative knock-on effects. Research has found, however, that many people do not perform these behaviours. It is, therefore, important to understand why some people do, and others do not, perform such behaviours. This paper aims to investigate whether a commonly applied psychological theory of behaviour change can explain cyclone-specific preparedness behaviour.

Design/methodology/approach

This study used a cross-sectional survey design to examine the relationship between demographic factors, cyclone experience, psychological factors and preparedness behaviour. Informed by the protection motivation theory (PMT), it was hypothesised that perceived efficacy, perceived cost and self-efficacy would be the strongest predictors of preparedness behaviour. Data from 356 respondents living in a cyclone-prone region were analysed using multiple regression and mediation analysis with the PROCESS macro in SPSS.

Findings

In support of the hypothesis, it was found that perceived efficacy and perceived cost were the strongest psychological predictors of preparedness behaviour. Contradicting the hypothesis, however, self-efficacy was not a significant predictor of preparedness behaviour. Subsequent analysis indicated that people who have experienced cyclone damage perceive that preparedness measures are more effective for reducing damage, which, in turn, increases preparedness behaviour.

Originality/value

This paper provides empirical support for the application of the protective motivation theory for explaining cyclone-specific preparedness behaviour. More specifically, the results indicate that people are more likely prepare for cyclones if they perceive that preparedness activities are effective for reducing damage and are relatively inexpensive and easy to perform. The findings suggest that to promote cyclone preparedness, risk communicators need to emphasise the efficacy of preparedness and downplay the costs.

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International Journal of Disaster Resilience in the Built Environment, vol. 12 no. 2
Type: Research Article
ISSN: 1759-5908

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Book part
Publication date: 30 July 2007

Megan O’Neill and Anne-Marie Singh

Abstract

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Police Occupational Culture
Type: Book
ISBN: 978-0-85724-055-2

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Article
Publication date: 27 July 2018

Vivian Bynoe and Anne Katz

This paper aims to discuss the practical application of critical librarianship through a critical literacy framework using a Teaching and Learning Grant. The purpose of…

Abstract

Purpose

This paper aims to discuss the practical application of critical librarianship through a critical literacy framework using a Teaching and Learning Grant. The purpose of this project was to provide teacher candidates in The College of Education at Georgia Southern University-Armstrong Campus, with tools to understand and practice reading through the lens of critical literacy. The project also serves as an example of how an instruction librarian can work with students outside of the traditional one-shot instruction session.

Design/methodology/approach

Students in the Fall 2016 section of EDUC 2120, Exploring Socio-Cultural Perspectives on Diversity in Educational Contexts were introduced to the concept of critical literacy and participated in a series of interactive faculty-facilitated small group discussions with the librarian and College of Education faculty. They concentrated on an analysis of Does My Head Look Big in This? by Randa Abdel-Fattah (2008).

Findings

Students provided positive feedback after the project. Many stated that they learned a great deal about the reading process in general and how to read from a critical literacy perspective. Students also stated that they began to think about looking more critically at information in general. Additionally, these pre-service educators now have more tools to use to help their future students become critical thinkers who can read their world for deeper meanings and understandings.

Originality/value

This project fills a need to help college students understand how to use critical literacy skills and become critical consumers of information. The initiative also fostered meaningful collaboration between a Reference and Instruction Librarian and colleagues in the College of Education while expanding on the one-shot instruction technique.

Details

Reference Services Review, vol. 46 no. 2
Type: Research Article
ISSN: 0090-7324

Keywords

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