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Open Access
Article
Publication date: 2 May 2024

Ruth Lynch and Orla McCullagh

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

Abstract

Purpose

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

Design/methodology/approach

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

Findings

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

Practical implications

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

Originality/value

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 12 August 2019

Naif Alzahrani, Russell Jones, Amir Rizwan and Mohamed E. Abdel-Latif

The purpose of this paper is to perform and report a systematic review of published research on patient safety attitudes of health staff employed in hospital emergency departments…

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Abstract

Purpose

The purpose of this paper is to perform and report a systematic review of published research on patient safety attitudes of health staff employed in hospital emergency departments (EDs).

Design/methodology/approach

An electronic search was conducted of PsychINFO, ProQuest, MEDLINE, EMBASE, PubMed and CINAHL databases. The review included all studies that focussed on the safety attitudes of professional hospital staff employed in EDs.

Findings

Overall, the review revealed that the safety attitudes of ED health staff are generally low, especially on teamwork and management support and among nurses when compared to doctors. Conversely, two intervention studies showed the effectiveness of team building interventions on improving the safety attitudes of health staff employed in EDs.

Research limitations/implications

Six studies met the inclusion criteria, however, most of the studies demonstrated low to moderate methodological quality.

Originality/value

Teamwork, communication and management support are central to positive safety attitudes. Teamwork training can improve safety attitudes. Given that EDs are the “front-line” of hospital care and patients within EDs are especially vulnerable to medical errors, future research should focus on the safety attitudes of medical staff employed in EDs and its relationship to medical errors.

Details

International Journal of Health Care Quality Assurance, vol. 32 no. 7
Type: Research Article
ISSN: 0952-6862

Keywords

Open Access
Article
Publication date: 6 May 2020

Rebecca Hite, Jessica Spott, Levi Johnson and Lane Sobehrad

Community-engaged partnerships have the ability to combine expertise and resources to enhance the local STEM learning ecosystem, by engaging the actors in communities that can…

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Abstract

Purpose

Community-engaged partnerships have the ability to combine expertise and resources to enhance the local STEM learning ecosystem, by engaging the actors in communities that can enhance students' experiences in science, technology, engineering and mathematics (STEM) education. Texas Tech University (TTU) and Lubbock Independent School District (LISD) have partnered to coordinate an annual STEM Challenge to encourage STEM learning and interest among local middle grade students. Each summer, teams of (three to four) students from ten LISD middle schools participate in a week-long engineering design challenge, facilitated by TTU undergraduate mentors and their teachers, structured by the Engineering Design Process (EDP).

Design/methodology/approach

Quantitative (survey) and qualitative (open-ended responses) data from two years of student glider and hovercraft projects offer insight into how 66 students developed STEM knowledge and leveraged 21st-century skills to accomplish a shared aim (design challenge).

Findings

Findings suggest growth in students' 21st-century skills, most among underrepresented (racial, ethnic and gender minority) groups. Data from year one (2018) informed year two (2019) in both programming and the research, including enhanced training for mentors and a deeper exploration of students' experiences during each stage of the EDP during the STEM challenge.

Originality/value

Significant and salient findings are discussed along with recommendations for both programmatic and methodological improvements for year three (2020). This study provides insight into how to structure similar community-engaged partnerships in enhancing the community STEM ecosystem through collaborative STEM experiences for diverse, younger learners.

Details

Journal of Research in Innovative Teaching & Learning, vol. 13 no. 1
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 26 March 2021

Janine Bosak, Steven Kilroy, Denis Chênevert and Patrick C Flood

The present study contributes to our understanding of how to curb burnout among hospital staff over time. The authors extend existing research by examining the mediating role of…

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Abstract

Purpose

The present study contributes to our understanding of how to curb burnout among hospital staff over time. The authors extend existing research by examining the mediating role of mission valence in the link between transformational leadership and burnout.

Design/methodology/approach

Self-administered questionnaire data from employees in a Canadian general hospital (N = 185) were analyzed using a time-lagged research design to examine whether transformational leaders can increase employees' attraction to the organization's mission (i.e. mission valence) and in turn alleviate long-term burnout.

Findings

Structural equation modeling analysis demonstrated that transformational leadership (time 1) was negatively related to the burnout components of emotional exhaustion and depersonalization (time 2). Further, the results showed that mission valence mediated these relationships.

Practical implications

The study findings are important for managers and professionals as they identify transformational leadership as a potent strategy to alleviate employee burnout and clarify the process through which this is achieved, namely, by increasing mission valence.

Originality/value

To date, surprisingly little research has explored how transformational leadership influences followers' burnout. To address this issue, the present study examined the role of transformational leadership on staff burnout through the mechanism of increasing mission valence. Understanding how to mitigate burnout is particularly critical in health care organizations given that burnout not only negatively impacts employee wellbeing but also the wellbeing and quality of care provided to patients.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 8 no. 2
Type: Research Article
ISSN: 2051-6614

Keywords

Open Access
Article
Publication date: 7 May 2024

Miriam Marie Sanders, Julia E. Calabrese, Micayla Gooden and Mary Margaret Capraro

Research has shown that science, technology, engineering and mathematics (STEM) self-beliefs and enjoyment are critical factors for predicting female students’ persistence in STEM…

Abstract

Purpose

Research has shown that science, technology, engineering and mathematics (STEM) self-beliefs and enjoyment are critical factors for predicting female students’ persistence in STEM degrees and careers. Studies have shown the positive effects of informal STEM learning experiences on female students’ self-beliefs. However, with the rise of all-female STEM learning experiences, such as summer camps, considering the potential advantages and disadvantages of co-ed options is important. Further, prior STEM education research has focused on sex differences in students’ self-efficacy and STEM career interests. Our study aims to examine within sex differences in secondary, female students (n = 104) who attend either a co-ed STEM camp or a same-sex STEM camp.

Design/methodology/approach

To examine potential differences, we conducted independent sample t-tests.

Findings

Results of the study include statistically significant differences in mathematics and science self-efficacy as well as STEM career interest after participating in their respective camps.

Originality/value

Further, prior research in STEM education has focused on between sex differences in students’ self-efficacy and STEM career interest.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 15 June 2010

Jessica Anderson, Jacklyn Bruce and Lauren Mouton

The purposes of this qualitative study were to determine the contribution of 4-H experiences to leadership life skill development of college-level 4-H alumni and to determine the…

Abstract

The purposes of this qualitative study were to determine the contribution of 4-H experiences to leadership life skill development of college-level 4-H alumni and to determine the effect of those skills on collegiate alumni’s desire to continue involvement in 4-H. The research methods included semi-structured interviews. Major findings of the study noted that the interviewees’ 4-H experiences positively contributed to leadership life skill development, closely following the pattern of the four essential elements which serve as the foundation of 4-H programming. Also identified was a strong desire of college-level 4-H alumni to continue their participation with 4-H. Recommendations include specifically targeting this generation of alumni for greater utilization because of their strong desire to stay connected.

Details

Journal of Leadership Education, vol. 9 no. 2
Type: Research Article
ISSN: 1552-9045

Open Access
Article
Publication date: 30 January 2012

Bawo Onesirosan James, Joyce Ohiole Omoaregba and Esther Osemudiamen Okogbenin

Stigmatising attitudes towards persons with mental illness are commonly reported among health professionals. Familiarity with mental illness has been reported to improve these…

Abstract

Stigmatising attitudes towards persons with mental illness are commonly reported among health professionals. Familiarity with mental illness has been reported to improve these attitudes. Very few studies have compared future medical doctors' attitudes toward types of mental illness, substance use disorders and physical illness. A cross-sectional survey of 5th and 6th year medical students as well as recently graduated medical doctors was conducted in April 2011. The 12-item level of contact report and the Attitude towards Mental Illness Questionnaire were administered. Partici -pants endorsed stigmatising attitudes towards mental illness; with attitudes more adverse for schizophrenia compared to depression. Stigmatising attitudes were similarly endorsed for substance use disorders. Paradoxically, attitudes towards HIV/AIDS were positive and similar to diabetes mellitus. Increasing familiarity with mental illness was weakly associated with better attitudes towards depression and schizophrenia. Stigmatising attitudes towards depression and schizophrenia are common among future doctors. Efforts to combat stigma are urgently needed and should be promoted among medical students and recent medical graduates.

Details

Mental Illness, vol. 4 no. 1
Type: Research Article
ISSN: 2036-7465

Keywords

Open Access
Article
Publication date: 27 May 2022

Jouni Hintikka, Kyllikki Taipale-Erävala, Ulla Lehtinen and Leena Eskola

The purpose of the study is to clarify Finnish youth’s attitudes toward entrepreneurship and evaluate both regional and background factors influencing those attitudes.

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Abstract

Purpose

The purpose of the study is to clarify Finnish youth’s attitudes toward entrepreneurship and evaluate both regional and background factors influencing those attitudes.

Design/methodology/approach

The authors conducted a survey of 1,497 students aged 15 to 24 years and analyzed the data using descriptive statistical analysis.

Findings

The study’s results indicate positive attitudes toward entrepreneurship among the youth. One of the notable findings of the study was the number of students who had already worked as entrepreneurs. The study also revealed background factors that affected entrepreneurial attitudes, such as regional aspects, entrepreneurial background and gender.

Practical implications

The results of this study highlight the importance of regional-level entrepreneurial education activities for increasing the vitality and entrepreneurial intentions within remote areas of Finland. This study suggests to develop new teaching methods to further raise entrepreneurial attitudes and expand gender equal entrepreneurial education programs aimed at promoting entrepreneurship, especially in remote areas.

Originality/value

The study results reveal that the attitudes of young Finnish people toward entrepreneurship seem to be at a more positive levels than indicated by earlier studies. In previous Global Entrepreneurship Monitor studies, researchers evaluated Finnish youth’s attitudes toward entrepreneurship. By contrast, this study’s data was based on the opinions of youth in the region with the youngest population in Finland, and they described the entrepreneurial attitudes of themselves and their peers.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 17 no. 4
Type: Research Article
ISSN: 1750-6204

Keywords

Open Access
Article
Publication date: 19 November 2021

Analia Cicchinelli and Viktoria Pammer-Schindler

This paper aims to understand what drives people – their motivations, autonomous learning attitudes and learning interests – to volunteer as mentors for a program that helps…

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Abstract

Purpose

This paper aims to understand what drives people – their motivations, autonomous learning attitudes and learning interests – to volunteer as mentors for a program that helps families to ideate technological solutions to community problems.

Design/methodology/approach

A three-phase method was used to build volunteer mentor profiles; elicit topics of interest and establish relationships between those. The mentor profiles were based on self-assessments of motivation, attitude toward lifelong learning and self-regulated learning strategies. The topics of interest were elicited through content analysis of answers to reflection questions. Statistical methods were applied to analyze the relationship between the interests and the mentor profiles.

Findings

Bottom-up clustering led to the identification of three mentor groups (G1 “low”; G2 “high” and G3 “medium”) based on pre-survey data. While content analysis led to identifying topics of interest: communication skills; learning AI; mentoring; prototype development; problem-solving skills; working with families. Analyzing relationships between mentor profile and the topics of interest, the group G3 “medium,” with strong intrinsic motivation, showed significantly more interest in working with families. The group with the overall highest scores (G2 “high”) evidenced also substantial interest in learning about AI, but with high variability between members of the group.

Originality/value

The study established different types of learning interests of volunteer mentors and related them to the mentor profiles based on motivation, self-regulated learning strategies and attitudes toward lifelong learning. Such knowledge can help organizations shape the volunteering experience to provide more value to volunteers. Furthermore, the reflection questions can be used by volunteers as an instrument for reflection and by organizations to elicit the learning interests of volunteers.

Details

Journal of Workplace Learning, vol. 34 no. 3
Type: Research Article
ISSN: 1366-5626

Keywords

Open Access
Article
Publication date: 25 December 2023

Shahid Rasool, Roberto Cerchione, Piera Centobelli, Eugenio Oropallo and Jari Salo

This study aims to highlight the impact of altruistic-self and hunger awareness on socially responsible food consumption through the lens of self-awareness and self-congruity…

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Abstract

Purpose

This study aims to highlight the impact of altruistic-self and hunger awareness on socially responsible food consumption through the lens of self-awareness and self-congruity theories due to the great challenge of Sustainable Development Goal 2: Zero Hunger.

Design/methodology/approach

A survey was conducted with a sample of 812 respondents. Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) confirm each variable's structure through the measurement model and test the hypothesis to support a structural model.

Findings

The results highlight that the combination of altruistic-self and hunger awareness (AS-HA congruence) drives consumers to execute socially responsible food consumption. Meanwhile, consumers' food-saving attitude mediation translates to the attitude towards responsible and ethical use increasing socially responsible food consumption, a contextual development in the theory of congruence. Conversely, hunger awareness is not confirmed as significantly influencing socially responsible food consumption.

Practical implications

This research provides valuable insights for academicians and practitioners in developing food waste management strategies that can be implemented to reduce food wastage.

Originality/value

Food waste is a global concern and is challenging for many manufacturing, distribution and individual wastage levels. However, food wastage by consumers is one of the most critical problems which can be minimised with awareness and attitudinal changes in behaviour as a form of socially responsible consumption.

1 – 10 of over 5000