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1 – 10 of 112Julie Stubbs, Sophie Russell, Eileen Baldry, David Brown, Chris Cunneen and Melanie Schwartz
Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Allison S. Gabriel, David F. Arena, Charles Calderwood, Joanna Tochman Campbell, Nitya Chawla, Emily S. Corwin, Maira E. Ezerins, Kristen P. Jones, Anthony C. Klotz, Jeffrey D. Larson, Angelica Leigh, Rebecca L. MacGowan, Christina M. Moran, Devalina Nag, Kristie M. Rogers, Christopher C. Rosen, Katina B. Sawyer, Kristen M. Shockley, Lauren S. Simon and Kate P. Zipay
Organizational researchers studying well-being – as well as organizations themselves – often place much of the burden on employees to manage and preserve their own well-being…
Abstract
Organizational researchers studying well-being – as well as organizations themselves – often place much of the burden on employees to manage and preserve their own well-being. Missing from this discussion is how – from a human resources management (HRM) perspective – organizations and managers can directly and positively shape the well-being of their employees. The authors use this review to paint a picture of what organizations could be like if they valued people holistically and embraced the full experience of employees’ lives to promote well-being at work. In so doing, the authors tackle five challenges that managers may have to help their employees navigate, but to date have received more limited empirical and theoretical attention from an HRM perspective: (1) recovery at work; (2) women’s health; (3) concealable stigmas; (4) caregiving; and (5) coping with socio-environmental jolts. In each section, the authors highlight how past research has treated managerial or organizational support on these topics, and pave the way for where research needs to advance from an HRM perspective. The authors conclude with ideas for tackling these issues methodologically and analytically, highlighting ways to recruit and support more vulnerable samples that are encapsulated within these topics, as well as analytic approaches to study employee experiences more holistically. In sum, this review represents a call for organizations to now – more than ever – build thriving organizations.
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Kristin L. Cullen-Lester, Alexandra Gerbasi and Sean White
This chapter utilizes a network perspective to show how the totality of one’s social connections impacts well-being by providing access to resources (e.g., information, feedback…
Abstract
This chapter utilizes a network perspective to show how the totality of one’s social connections impacts well-being by providing access to resources (e.g., information, feedback, and support) and placing limits on autonomy. We provide a brief review of basic network concepts and explain the importance of understanding how the networks in which leaders are embedded may enhance or diminish their well-being. Further, with this greater understanding, we describe how leaders can help promote the well-being of their employees. In particular, we focus on four key aspects of workplace networks that are likely to impact well-being: centrality, structural holes, embeddedness, and negative ties. We not only discuss practical implications for leaders’ well-being and the well-being of their employees, but also suggest directions for future research.
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This chapter discusses the contribution of the narrative and interpretive work of Dianne Ferguson (and Phil Ferguson) to the discourse of inclusive education research and…
Abstract
This chapter discusses the contribution of the narrative and interpretive work of Dianne Ferguson (and Phil Ferguson) to the discourse of inclusive education research and practices. The chapter explores the concept of authentic inclusion that accepts a discourse contextualized in a needs-based, individualized focus within a perspective of diversity. The chapter continues to reiterate Ferguson’s call to mesh general and special education even within our present day, and emphasizes the need for a genuinely inclusive yardstick – not only to beat the inclusion drum, but also to focus on what authentic inclusion actually looks like.
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Andrew Goddard and John Malagila
The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania.
Abstract
Purpose
The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania.
Methodology/approach
The paper used a grounded theory method informed by a critical approach. It used data from multiple sources including interviews, observations and documents, to provide a theoretical and practical understanding of PSEA in Tanzania. The theoretical aspects were developed ‘in vivo’ and were also informed by the Habermasian concept of colonisation.
Findings
The principal research findings from the data concern the central phenomenon of managing colonising tendencies in PSEA which appeared to be the core strategy for both the government and external auditors. While the government appeared to manage the National Audit Office of Tanzania (NAOT) appearance and exploited the legitimising features of PSEA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. PSEA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, external auditors managed their relationship with auditees and the complexities of PSEA roles. Managing colonising tendencies resulted into obscured subordination of PSEA, contributing to cosmetic accountability and growing public interest in PSEA.
Research limitations/implications
It is hoped that future research in other countries, in and beyond Africa, will be undertaken to broaden and deepen our understanding of the external auditing of public sector entities.
Originality/value
The paper combines grounded theory with a critical approach to understand PSEA in a developing country.
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The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is…
Abstract
The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.
The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.
In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.
The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.
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Günther Ortmann and David Seidl
The present paper takes a look at the particularities of German strategy research over the last three decades. In contrast to much of the Anglo-Saxon research, which has focused…
Abstract
The present paper takes a look at the particularities of German strategy research over the last three decades. In contrast to much of the Anglo-Saxon research, which has focused on competition as a guiding concept in theorizing about strategy, German research has typically been concerned with more fundamental questions about the general relationship between organizations and their environments and, as a result, tended to be more conceptual than empirical. Researchers have been particularly influenced by the German sociological and philosophical traditions, specifically by the critical theory of Jürgen Habermas and by the systems theory of Niklas Luhmann. Also, there are authors who draw on the economic tradition of the Austrian School in order to develop a competence-based theory of the firm. Another branch builds on Anthony Giddens's structuration theory and Jacques Derrida's philosophy of deconstruction. As we will demonstrate, much of the research has been concerned with fundamental theoretical tensions: evolution vs. planning, selection vs. compensation, cognitive–instrumental rationality vs. moral–practical rationality, etc. We note that, as a consequence, much of German strategy research shows a particular interest in paradoxa and oxymora (such as ‘planned evolution’, ‘productive misunderstandings’ or ‘unfocused monitoring’). This paper will identify and explore important strands of German strategy research and discuss its particularities compared to mainstream strategy research in the United States.
Kaitlyn DeGhetto, Zachary A. Russell and Gerald R. Ferris
Large-scale organizational change, such as seen through mergers and acquisitions, CEO succession, and corporate entrepreneurship, sometimes is necessary in order to allow firms to…
Abstract
Large-scale organizational change, such as seen through mergers and acquisitions, CEO succession, and corporate entrepreneurship, sometimes is necessary in order to allow firms to be competitive. However, such change can be unsettling to existing employees, producing considerable uncertainty, conflict, politics, and stress, and thus, must be managed very carefully. Unfortunately, to date, little research has examined the relationships among change efforts, perceptions of political environments, and employee stress reactions. We introduce a conceptual model that draws upon sensemaking theory and research to explain how employees perceive and interpret their uncertain environments, the politics in them, and the resulting work stress, after large-scale organizational change initiatives. Implications of our proposed conceptualization are discussed, as are directions for future research.
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Brian D. Fitch, Anthony H. Normore and David R. Werner
During its 230 year prison history, the United States has advocated various – and sometimes conflicting – purposes for incarceration. Each justification has rested on the tenets…
Abstract
During its 230 year prison history, the United States has advocated various – and sometimes conflicting – purposes for incarceration. Each justification has rested on the tenets of some prevailing theory of human behavior (Akers & Sellers, 2008; Jones, 2008), which attempts to answer two recurring themes: why do some people commit crimes while others do not, and how should the criminal justice system, including the correctional system, respond to such behavior (Siegel, 2003; Winfree & Abadisky, 2010; Vito, Maahs, & Holmes, 2011). This chapter offers an overview of the general tenets of what is considered morally imperative when determining “right” from “wrong”; the four key criminological perspectives of crime, as well as the ontological assumptions, either explicit or implicit, within each hypothesis. Next, the authors discuss how these assumptions dictate society's response to crime and, more specifically, the type of punishment, rehabilitative efforts, or educational opportunities offered to those who violate society's laws (Bohn & Vogel, 2011). The chapter concludes with a discussion of the types of educational programs and therapies that have demonstrated the most promise at reducing crime and recidivism, as well as suggestions for improving current correctional practices.