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Article
Publication date: 1 March 1991

K.L. Kasten and C.R. Ashbaugh

Because administration is the process of making decisions andbecause values are an important part of administrative culture, valuesare important in administrative work…

Abstract

Because administration is the process of making decisions and because values are an important part of administrative culture, values are important in administrative work. The value orientations of American public school superintendents are described. Interviews with 15 Midwestern superintendents provided the data for the study. Responses to explicit questions about values are reported regarding the qualities valued in subordinates, the factors that have limited professional success, and criteria used to determine successful problem resolution. Superintendents were also asked to describe the most serious problems they had faced in their careers and their greatest achievements. Analysis of the data indicated that superintendents as a group valued human skills over either technical or conceptual skills. Though superintendents said that they value individual discretion among subordinates, they see it as a limited and qualified opportunity. Those interviewed demonstrated a selective management memory, finding it easier to describe their past accomplishments than serious problems they had encountered during their careers. In general, they did not focus on limitations, problems or failures. Most of those interviewed showed little inclination to retrospective analysis of administrative actions, contrary to contemporary calls for more reflective practitioners.

Details

Journal of Educational Administration, vol. 29 no. 3
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 1 April 2004

William D. Greenfield

The genesis of the moral leadership concept in educational administration and examples of studies exploring this idea during the 1979‐2003 period are discussed. The author…

18952

Abstract

The genesis of the moral leadership concept in educational administration and examples of studies exploring this idea during the 1979‐2003 period are discussed. The author recommends more contextually sensitive descriptive studies with a focus on the social relations among school leaders and others, giving particular attention, in a phenomenological sense, to the meanings, perspectives, and espoused purposes of school leaders’ actions, social relationships, and interpersonal orientations.

Details

Journal of Educational Administration, vol. 42 no. 2
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 1 October 1998

Nicholas Sun‐Keung Pang

As part of a major study, an attempt was made to examine the organizational values of secondary schools in Hong Kong with a self‐constructed, standardised instrument, the…

Abstract

As part of a major study, an attempt was made to examine the organizational values of secondary schools in Hong Kong with a self‐constructed, standardised instrument, the School Values Inventory. Values are chosen, because organizations are not only theory‐laden, but are also value‐laden and the sharing of organizational values are the binding forces that hold an organization together. Using LISREL confirmatory factor analytic modelling techniques and based on a sample of 554 teachers from 44 secondary schools in Hong Kong, a four‐factor model of organizational values was developed. The model which, precisely and concisely, concludes binding forces in Hong Kong schools as bureaucratic linkage, cultural linkage, tight coupling, and loose coupling provides an insight to understand school administration and organizational cultures.

Details

Journal of Educational Administration, vol. 36 no. 4
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 30 January 2009

William C. Frick

This research seeks to explore the inevitable internal struggle experienced by school leaders when making ethically‐informed judgments. The study acquired principals'…

4152

Abstract

Purpose

This research seeks to explore the inevitable internal struggle experienced by school leaders when making ethically‐informed judgments. The study acquired principals' intimate reflections about professional decision making in response to personal versus organizational and/or professional value discrepancy as identified in the ethic of the profession and its model for promoting students' best interests.

Design/methodology/approach

A modified phenomenological research method, appropriate for an educational research context, was used to capture administrators' perspectives about moral practice and decision‐making experiences. The primary data collection strategy was participant interviews by means of purposeful sampling.

Findings

A clash between personal beliefs and values and organizational/professional expectations was very real for participants. The experience was generally frequent, but varied among principals. The struggle can be characterized as a phenomenon of intrapersonal moral discord experienced as part of the process of deciding ethically when faced with difficult moral choices.

Practical implications

The study contributes to the understanding of moral conflict in school leadership as an intrapersonal moral phenomenon, and how the conflict is resolved in practice, while providing insights into a more recently defined and theorized professional ethic for educational leadership. The study offers empirically derived knowledge for theory building and offers conceptual clarification of the moral leadership construct.

Originality/value

Moral judgment was complicated and contextually defined for participants. Administrators reported various ways of dealing with the nuances of personal and organizational value incongruity in order to engage in ethical decision making, including relying on, in some instances, a fundamental professional injunction.

Details

Journal of Educational Administration, vol. 47 no. 1
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 1 April 2004

Gail C. Furman

This article proposes the concept of an ethic of community to complement and extend other ethical frames used in education (e.g. the ethics of justice, critique, and…

11488

Abstract

This article proposes the concept of an ethic of community to complement and extend other ethical frames used in education (e.g. the ethics of justice, critique, and care). Proceeding from the traditional definition of ethics as the study of moral duty and obligation, ethic of community is defined as the moral responsibility to engage in communal processes as educators pursue the moral purposes of their work and address the ongoing challenges of daily life and work in schools. The ethic of community thus centers the communal over the individual as the primary locus of moral agency in schools. The usefulness of the ethic of community in regard to achieving the moral purposes of schooling is illustrated with the example of social justice. The author concludes that the ethic of community is a vehicle that can synthesize much of the current work on leadership practices related to social justice and other moral purposes of educational leadership.

Details

Journal of Educational Administration, vol. 42 no. 2
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 13 April 2012

Hye Jeong Kim, Susan Pederson and Moira Baldwin

The purpose of this paper is to examine students’ experiences with a case‐enhanced e‐learning environment in a higher‐education institute.

1525

Abstract

Purpose

The purpose of this paper is to examine students’ experiences with a case‐enhanced e‐learning environment in a higher‐education institute.

Design/methodology/approach

In total, 67 graduate students volunteered to take part in this experiment. The participants were assigned to treatment groups using tutorial with case‐based learning (CBL) module or comparison groups using tutorial only. They completed a background survey, a technological proficiency survey, a pre‐ and post‐knowledge test, and a learner perception survey of the e‐learning environment.

Findings

The present study found a significant increase in the level of domain knowledge in both a tutorial‐only group and a tutorial with CBL module group. The tutorial with CBL group scored significantly higher on learners’ perceptions of the e‐learning environment in terms of ease of use, satisfaction, and usefulness. In addition, the results of the use of a CBL module based on individual differences such as gender, degree level, and information technology self‐efficacy are discussed.

Practical implications

Designing an e‐learning environment for adult learners needs to consider their needs and motives. Adult learners who have specific learning goals tend to be more satisfied with an interactive and supportive e‐learning environment using real cases, rather than sequential and less flexible e‐learning only.

Originality/value

This paper describes an e‐learning system including the case module to enhance learner's satisfaction and knowledge. The paper contributes to the literature on CBL in adult learning and higher education context and in the design of a practical learning environment for user satisfaction.

Article
Publication date: 14 March 2018

Keryn Chalmers, David Hay and Hichem Khlif

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not…

Abstract

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.

Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.

Details

Journal of Accounting Literature, vol. 42 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 1 March 2013

Dennis M. López, Kevin T. Rich and Pamela C. Smith

We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our…

Abstract

We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our analysis is motivated by recent growth and transparency concerns within the sector. Using a sample of 1,180 audit reports from 2004 to 2008, we find evidence that audits performed by Big 4 firms are less likely to disclose internal control weaknesses than those performed by smaller firms. Additional analyses indicate this relation only remains statistically significant for a subsample of small organizations, possibly due to greater selectivity or lower efforts by the Big 4 auditors. We discuss the implications of these findings from an audit quality, market dominance, and client size perspective. The results are relevant to hospital financial managers seeking high quality audits at low cost.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 1
Type: Research Article
ISSN: 1096-3367

Book part
Publication date: 12 November 2016

Haiyan Zhou, Hanwen Chen and Zhirong Cheng

In this paper, we investigate whether internal control and whether corporate life cycle would affect firm performance in the emerging markets of China.

Abstract

Purpose

In this paper, we investigate whether internal control and whether corporate life cycle would affect firm performance in the emerging markets of China.

Methodology/approach

We use Chen, Dong, Han, and Zhou’s (2013) internal control index on the effectiveness of internal control and Dickinson’s (2011) definition on firm life cycle. We use multivariate regression analysis.

Findings

We find that the internal control improves corporate performance. When dividing firm life cycle into five stages: introduction, growth, mature, shake-out and decline, we find that the impacts of internal control on firm performance vary with different stages. The positive impact of internal control on firm performance is more significant in maturity and shake-out stages than other stages.

Research limitations/implications

Our findings would have implications for the regulators and policy makers with regards to the importance of internal control in corporate governance and the effectiveness of implementing standards and guidelines on internal control in public firms.

Practical implications

In addition, our findings on the various roles of internal control at different stages of firm life cycle would help managers and board of directors find more focus in risk management and board monitoring, respectively.

Originality/value

Although the prior literature have examined the link between internal control, information quality and cost of equity capital (Ashbaugh-Skaife, Collins, Kinney, & LaFond, 2009; Ogneva, Subramanyam, & Raghunandan, 2007), our study would be the first attempt to investigate the link between internal control and firm performance during different stages of firm life cycles.

Details

The Political Economy of Chinese Finance
Type: Book
ISBN: 978-1-78560-957-2

Keywords

Article
Publication date: 11 April 2018

Kareen Brown, Fayez A. Elayan, Jingyu Li and Zhefeng Liu

The purpose of this paper is to investigate whether US regulatory actions around reverse mergers (RM) have exerted any spillover effects on the Chinese firms listed in…

Abstract

Purpose

The purpose of this paper is to investigate whether US regulatory actions around reverse mergers (RM) have exerted any spillover effects on the Chinese firms listed in China and whether Chinese firms have exhibited lower financial reporting quality than their US counterparts.

Design/methodology/approach

To test the possible spillover effect, this paper calculates three-day cumulative average abnormal returns (CAAR) and the aggregate CAAR for a series of US regulatory actions in 2010 and 2011. The study then compares the accrual quality, conditional conservatism, and information content of accruals of Chinese firms and US firms.

Findings

The paper documents a spillover effect of US actions around RM on Chinese stocks listed in China. Overall results do not support the perception that Chinese firms have lower financial reporting quality than their US counterparts.

Research limitations/implications

While this study provides evidence consistent with investors perceiving poor financial reporting quality among Chinese firms, that perception is not justified by empirical evidence.

Practical implications

Investors need not be overly concerned about the financial reporting quality among the Chinese firms when they make asset allocation decisions.

Social implications

A reality check is important given that perceptions may be outdated, biased, misleading, and costly.

Originality/value

This study puts the financial reporting quality of Chinese firms into perspective helping global investors assess information risk for optimal resource allocation.

Details

China Finance Review International, vol. 8 no. 4
Type: Research Article
ISSN: 2044-1398

Keywords

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