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Article
Publication date: 18 January 2019

Paul Dunn and Barbara Sainty

The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession.

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Abstract

Purpose

The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession.

Design/methodology/approach

This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity.

Findings

This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants.

Research limitations/implications

The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics.

Originality/value

This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.

Details

Social Responsibility Journal, vol. 16 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 13 November 2017

Staci A. Kenno and Barbara Sainty

The purpose of this paper is to review the challenges of implementing a new activity-based budgeting model in a university setting.

1220

Abstract

Purpose

The purpose of this paper is to review the challenges of implementing a new activity-based budgeting model in a university setting.

Design/methodology/approach

The authors have conducted heuristic inquiry and content analysis to provide an in-depth examination and overview of the process of budget change at a not-for-profit institution.

Findings

Despite attempts to design a process where resource allocation is guided by principles of revenue generation, cost attribution, measures of quality and fit with strategic plan, overarching issues such as complexities of implementation and a lack of continuity of key personnel made it difficult to implement a new budgeting system.

Research limitations/implications

As it is a single case study, there may be some concerns regarding reliability and replicability. Subsequent work on a larger scale may mitigate some of these concerns.

Practical implications

The study demonstrates the challenges of implementing a new budgeting system where strategic choices may differ from revenue generating opportunities and when there has been significant turnover in personnel. The authors provide a perspective on how budgeting can be used to support an organization’s mission in addition to supporting revenue generating prospects, the empirics reinforce the implementation challenges and the need for continuity of key employees to implement change effectively.

Originality/value

The study suggests a new approach to incentive-based budgeting where resource allocation is informed by a number of activities (revenue generation, cost attribution, fit with strategic goals and quality of programs). It is not formula-driven and it stresses the importance of judgment to determine final resource allocation. Furthermore, the authors provide some support for the change management literature for implementing change in a complex organization.

Details

Journal of Applied Accounting Research, vol. 18 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 30 September 2014

Alexei Nikitkov and Barbara Sainty

The purpose of this paper is to help us better understand if it is beneficial for individuals to use social networking sites (SNSs) to expand their networking…

2910

Abstract

Purpose

The purpose of this paper is to help us better understand if it is beneficial for individuals to use social networking sites (SNSs) to expand their networking opportunities, translating into greater career success. A significant key to career success is networking. SNSs are changing the way employees develop their networks with businesses and with other individuals.

Design/methodology/approach

This study uses archival data including academic records for 1,182 accounting alumni from a large Canadian public institution. This dataset was expanded by obtaining social network information (presence and use) for each individual’s record.

Findings

After controlling for a number of indicators of career success, the study found that presence on SNSs such as LinkedIn and the amount of activity therein has a strong and consistent association with metrics of professional success not found with non-professional sites such as Facebook, Twitter and MySpace.

Originality/value

This study provides empirical support for the value of social networking as a proxy for the development of social capital. Support is in establishing the link between a group of social network profile characteristics and metrics of one’s career success. Distinguishing LinkedIn as chiefly connecting to alumni successes may be reflected in the weights attached to the profile characteristics as opposed to information coming from other sources.

Details

International Journal of Accounting & Information Management, vol. 22 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 25 September 2009

Paul Dunn and Barbara Sainty

The purpose of this paper is to investigate the link between qualitative measures of a firm's Board of Directors and its corporate social performance (CSP).

4975

Abstract

Purpose

The purpose of this paper is to investigate the link between qualitative measures of a firm's Board of Directors and its corporate social performance (CSP).

Design/methodology/approach

CSP is a function of qualitative measures of a firm's Board of Directors, as well as firm risk and financial performance. A longitudinal sample of 104 Canadian firms is used.

Findings

Board independence is positively related to social performance but shareholder orientation is not. In addition, a positive relationship between social performance with both financial performance and debt is found.

Research limitations/implications

Although the sample is small and restricted to Canadian firms, the results are quite robust. Future studies should consider using qualitative measures on a larger international sample of firms.

Originality/value

This paper uses qualitative measures – the degree of independence of the Board and the Board's level of shareholder orientation – to examine the interrelationship between a firm's Board of Directors and its CSP.

Details

International Journal of Managerial Finance, vol. 5 no. 4
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 1 April 1973

Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you…

Abstract

Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these shortages are very real and quite severe.

Details

Reference Services Review, vol. 1 no. 4
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 21 April 2020

Bakr Al-Gamrh, Redhwan Al-Dhamari, Akanksha Jalan and Asghar Afshar Jahanshahi

This study examines the impact of two different types of foreign ownership—by Arab and non-Arab investors on firms' financial and social performance. It then goes on to…

1173

Abstract

Purpose

This study examines the impact of two different types of foreign ownership—by Arab and non-Arab investors on firms' financial and social performance. It then goes on to investigate how the degree of board independence affects the aforementioned relationship between these two types of foreign investors on firm performance.

Design/methodology/approach

The sample for the study is a panel of all listed firms in the Dubai Financial Market (DFM) and the Abu Dhabi Securities exchange (ADX) from 2008 to 2012.

Findings

Results indicate that while Arab foreign ownership affects firms' financial and social performance negatively, non-Arab foreign ownership does so, positively. Further tests indicate that board independence weakens the negative relationship between firm financial and social performance with foreign Arab ownership and deteriorate the relationship between firm financial and social performance and non-Arab foreign ownership.

Research limitations/implications

Future studies may extend the coverage of the study by including other countries in the region and other identities of the foreign investors.

Practical implications

This study may help policy makers in the UAE to improve the implementation and enforcement of existing regulations concerning corporate social responsibility (CSR) and board independence. It also highlights the need to look into the monitoring role of independent board members.

Originality/value

This is the first study to examine the role of board independence on the relationship between foreign ownership and firm's financial and social performance. To the best of our knowledge, this is the first paper that attempts to enrich the understanding of foreign ownership by classifying it into Arab versus non-Arab.

Details

Journal of Applied Accounting Research, vol. 21 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

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