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Book part
Publication date: 30 September 2019

Eric D. Bostwick, Morris H. Stocks and W. Mark Wilder

This study investigates whether or not accounting and legal decision-makers at publicly traded US firms exhibit a professional affiliation bias with respect to their selection of…

Abstract

This study investigates whether or not accounting and legal decision-makers at publicly traded US firms exhibit a professional affiliation bias with respect to their selection of business service providers. Executives at NYSE or NASDAQ firms who were affiliated with the accounting profession, the legal profession, or neither profession indicated their likelihood of using one of three randomly assigned types of firms (i.e., a CPA firm, a law firm, or a firm with both CPA and attorney partners) to provide five selected business services. The five business services represent the range of accounting and legal services that firms often outsource: audit, tax representation, mergers and acquisitions, trade regulation/interstate commerce, and litigation. We find that executive level decision-makers at publicly traded US firms do exhibit a professional affiliation bias in the selection of business service providers and that this professional affiliation bias is stronger in attorneys than in CPAs. The fact that all respondents were NYSE or NASDAQ executives, rather than students or another surrogate population, provides additional relevance and generalizability to our findings. Identifying this bias can help executives avoid suboptimal initial selection decisions and/or inaccurate performance evaluations of external business service providers.

Book part
Publication date: 14 August 2014

Tanya Bondarouk, Eline Marsman and Marc Rekers

The goal of this chapter is to explore the requirements modern companies expect of HR professionals’ competences.

Abstract

Purpose

The goal of this chapter is to explore the requirements modern companies expect of HR professionals’ competences.

Design/Methodology/Approach

Departing from the widely acknowledged HR competence studies of Ulrich and associates, we extended them with the continuous learning competence profile and HR professionals’ individual job performance. The empirical study is built on open interviews with HR leaders of ten large Dutch companies.

Findings

The study offers a new set of HRM competences. This set includes six HRM profiles: Business Focus, Learning Focus, Strategic Focus, HR Technology, HR Delivery, and Personal Credibility. Several contingency factors are thought to play a role in supporting these HRM competences: company culture, strategy, size, sector, scope, and position of HR professionals.

Practical Implications

Based on these contributions, we recommended conducting a quantitative study to gain understanding of the relevance of the individual HRM job performance and to find associations between the HRM competences and the individual HRM job performance.

Originality/Value

The focus of this chapter is a combination of HRM competences and the individual job performance of HR professionals.

Details

Human Resource Management, Social Innovation and Technology
Type: Book
ISBN: 978-1-78441-130-5

Keywords

Book part
Publication date: 8 August 2015

Donald F. Kuratko, Travis J. Brown and Marcus Wadell

In e-commerce, consumers have begun to rely on the opinions of fellow consumers who posted through online consumer reviews to a reputation management system. An ethical concern…

Abstract

In e-commerce, consumers have begun to rely on the opinions of fellow consumers who posted through online consumer reviews to a reputation management system. An ethical concern has arisen in the use and abuse of these new systems. We examine the underlying ethical issues that entrepreneurs are confronting in this time of surging e-commerce. Using 32 vignettes, one for each cross-section of our research construct framework, followed by two Likert scales for respondents to indicate their agreement with the action described from both the perspective of ethicality and professional acceptability, we received responses for 1,252 vignettes, which generated a dataset of 2,504 data points. The results of our pilot study suggest that the ethical considerations for business professionals conducting business online are more nuanced and complex than conventional wisdom on the subject might suggest. While 60 research subjects are small, the use of paired vignettes in our survey allowed us to measure at least 1,000 paired responses for each research construct. The results have the potential of revealing how young professionals have been conditioned by the prevalence of web-based interactions and the anonymity they afford participants, as well as the degree to which they rationalize the misrepresentation of information by business professionals for the purpose of manipulating consumers’ purchasing decisions in order to drive sales. If consumers’ trust in reputation management systems erodes, the result could be a collapse of the entire system as a meaningful source of information. We also demonstrate the tolerance of what is deemed ethical versus professionally acceptable with online business practices.

Details

The Challenges of Ethics and Entrepreneurship in the Global Environment
Type: Book
ISBN: 978-1-78441-950-9

Keywords

Book part
Publication date: 31 December 2010

The following is an introductory profile of the fastest growing firms over the three-year period of the study listed by corporate reputation ranking order. The business activities…

Abstract

The following is an introductory profile of the fastest growing firms over the three-year period of the study listed by corporate reputation ranking order. The business activities in which the firms are engaged are outlined to provide background information for the reader.

Details

Reputation Building, Website Disclosure and the Case of Intellectual Capital
Type: Book
ISBN: 978-0-85724-506-9

Book part
Publication date: 20 November 2023

Malakeh Itani

The chapter argues that implementing a professional writing program in universities can help students build expertise, confidence, and a strong professional portfolio that can…

Abstract

The chapter argues that implementing a professional writing program in universities can help students build expertise, confidence, and a strong professional portfolio that can advance their future careers to greater heights. This is achieved through a curriculum directly connected to the industry of the students' disciplines, expert instructors providing extensive feedback, and tips to transform ideas and knowledge into professional writing pieces. Additionally, the chapter highlights the importance of students gaining a comprehensive understanding of communication, being aware of the benefits of professional writing, and having hands-on experience through active engagement in the learning process to improve their craft. The chapter emphasizes that transformative learning implemented through strong writing and communication skills are highly valued by all industries seeking job candidates.

Finally, the chapter provides a strategy for improving students' employability by implementing a professional writing program in universities, which is based on the understanding of the changing career demands and the importance of communication and writing skills in all industries seeking job candidates.

Details

Active and Transformative Learning in STEAM Disciplines
Type: Book
ISBN: 978-1-83753-619-1

Keywords

Abstract

Details

Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

Book part
Publication date: 3 July 2018

Roman Andrzej Lewandowski and Łukasz Sułkowski

The research aim of this chapter is to understand how different institutional logics affect the day-to-day activities of healthcare providers and whether the cohabitation of…

Abstract

The research aim of this chapter is to understand how different institutional logics affect the day-to-day activities of healthcare providers and whether the cohabitation of professional logics with business-like logics increases medical providers’ effectiveness and gives chance to constrain healthcare costs. This research is based on longitudinal case study about the restructuring of the Canadian healthcare system in Alberta in 1992–2008, described in two papers (Reay & Hinings, 2005, 2009). We identify the situation after encroachment of a new, business-like logic into a healthcare system as more complex than described in the extant literature. We challenge the findings of the case study authors that there are two cohabitating logics in healthcare: the business-like logic supported by the government and the logic of medical professionalism. From our research it appears that there are two other logics: a managerial logic derived from business-like logic, and a hybrid professional logic that is a modification of the logic of medical professionalism. Across the healthcare field in general, business-like logic has been competing with the logic of medical professionalism, but on the medical providers’ level these logics become uncoupled. Within a medical provider, on the external, symbolic layer, physicians follow their professional logic and managers show conformity with governmental principles. But on the backstage layer, where the day-to-day work is actually performed, these two logics are subject to modification, creating a space for compromise and cooperation, leading to a growth of the number of unnecessary medical services preventing cost containments in healthcare.

Details

Hybridity in the Governance and Delivery of Public Services
Type: Book
ISBN: 978-1-78743-769-2

Keywords

Book part
Publication date: 30 September 2020

Iulian Warter and Liviu Warter

This chapter intends to reveal the leading questions regarding doing business in Eastern Europe. The chapter uncovers the most important cultural issues applied to business ethics…

Abstract

This chapter intends to reveal the leading questions regarding doing business in Eastern Europe. The chapter uncovers the most important cultural issues applied to business ethics in order to improve the knowledge concerning business in Eastern Europe. We envisage, also, the nexus between intercultural elements and business ethics issues. This chapter aims at practitioners and management scholars, serving as a starting point for deepening the understanding of cultural and ethical issues in Eastern Europe.

After the fall of the Berlin Wall in 1989, the economic, social and political conditions have changed radically, especially in Europe. During the last two decades, Europeanization has become an attractive research area and an integral part of the study of European Union (EU) politics.

National cultural values provide a context for discussing ethics and ethicality, but not an explanation of why there are differences in ethical values. The organizational culture is quite homogeneous among Eastern and Central Europe (ECE) countries, but the national cultures remained different.

Organizational cultures in ECE are characterized by: highly centralized structures, dislike of uncertainty, preferences for formality and strong collectivist attitudes.

Professional ethics is not a special type of ethics but the application of ethical judgement in professional practice. This application can be difficult in business settings as conflicting demands can arise. In areas where professional practitioners are employed, there is potential for a conflict.

Details

Understanding National Culture and Ethics in Organizations
Type: Book
ISBN: 978-1-83867-022-1

Keywords

Book part
Publication date: 6 October 2017

Howard Harris

Various achievements of Australia in the field of applied ethics from the 1980s to 2016 are outlined. The review covers academic scholarship, research and teaching; the ethics of…

Abstract

Various achievements of Australia in the field of applied ethics from the 1980s to 2016 are outlined. The review covers academic scholarship, research and teaching; the ethics of business and actions to build ethics into the structures of enterprises. This follows the 3-fold categorization developed by De George (2012). A brief account of the formation and history of the Australian Association for Professional and Applied Ethics is included, as is a selection of scandals involving Australian organisations. Australia is shown to have made a significant contribution to the academic discipline of applied ethics and to have been aware of its position, distant from the English-speaking West and in the midst of nations of the global south.

Details

Ethics in the Global South
Type: Book
ISBN: 978-1-78743-205-5

Keywords

Abstract

Details

Business Acumen for Strategic Communicators: A Primer
Type: Book
ISBN: 978-1-83867-662-9

1 – 10 of over 19000