Search results

1 – 10 of 71
Book part
Publication date: 16 August 2014

Carol M. Graham, Patrick Kelly, Dawn W. Massey and Joan Van Hise

Teaching ethical decision making can be distinguished from teaching decision making in other settings by its juxtaposition of students’ affect with their intellect (Gaudine &…

Abstract

Teaching ethical decision making can be distinguished from teaching decision making in other settings by its juxtaposition of students’ affect with their intellect (Gaudine & Thorne, 2001); as Griseri (2002, p. 374) aptly points out, “effective business ethics teaching should involve a combination of…two aspects of ethical situations – their emotional and intellectual elements.” To engage students’ affect, research suggests the use of multiple teaching modalities (e.g., films, case studies, journals, and role-play) (McPhail, 2001). To develop students’ ethical intellect, research recommends using appropriate, individual-specific cognitive stimulation (Massey & Thorne, 2006). Yet, in designing courses, faculty typically preselect course teaching methods independently of the particular students who enroll in the course, often teaching their courses using methods that are consistent with their own personal learning styles (Thompson, 1997) even though those methods may not be effective for (m)any students in their classes. Nonetheless, investigating each student’s preferred learning style and tailoring the course accordingly is impractical (cf., Montgomery & Groat, 1988). Thus, as highlighted in the ethics literature (McPhail, 2001) and suggested in the education literature (Nilson, 2010a), faculty should utilize a variety of approaches to effectively teach ethics to their accounting students. To facilitate these efforts, this paper presents and evaluates various strategies accounting faculty can use to teach accounting ethics in ways that correspond to students’ varying learning preferences. As such, the strategies this paper provides can be used to create an accounting ethics course that affectively impacts and cognitively stimulates a diverse student body that, in turn, can lead to improved ethical reasoning skills.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78190-845-7

Keywords

Content available
Book part
Publication date: 16 September 2013

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78190-845-7

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-85724-052-1

Content available
Book part
Publication date: 14 October 2022

Petra Nordqvist and Leah Gilman

Abstract

Details

Donors
Type: Book
ISBN: 978-1-80043-564-3

Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Details

Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

Keywords

Book part
Publication date: 20 October 2015

Mohammad Shamsuddoha

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured…

Abstract

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.

The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.

The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78560-707-3

Keywords

Open Access
Book part
Publication date: 6 May 2019

Mitch Blair, Heather Gage, Ekelechi MacPepple, Pierre-André Michaud, Carol Hilliard, Anne Clancy, Eleanor Hollywood, Maria Brenner, Amina Al-Yassin and Catharina Nitsche

Given that the workforce constitutes a principal resource of primary care, appraisal of models of care requires thorough investigation of the health workforce in all Models of…

Abstract

Given that the workforce constitutes a principal resource of primary care, appraisal of models of care requires thorough investigation of the health workforce in all Models of Child Health Appraised (MOCHA) countries. This chapter explores this in terms of workforce composition, remuneration, qualifications and training in relation to the needs of children and young people. We have focused on two principal disciplines of primary care; medicine and nursing, with a specific focus on training and skills to care for children in primary care, particularly those with complex care needs, adolescents and vulnerable groups. We found significant disparities in workforce provision and remuneration, in training curricula and in resultant skills of physicians and nurses in European Union and European Economic Area Countries. A lack of overarching standards and recognition of some of the specific needs of children reflected in training of physicians and nurses may lead to suboptimal care for children. There are, of course, many other professions that also contribute to primary care services for children, some of which are discussed in Chapter 15, but we have not had resources to study these to the same detail.

Details

Issues and Opportunities in Primary Health Care for Children in Europe
Type: Book
ISBN: 978-1-78973-354-9

Keywords

Content available
Book part
Publication date: 19 December 2017

Karin Klenke

Abstract

Details

Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Content available
Book part
Publication date: 25 July 2019

Abstract

Details

Strategies for Facilitating Inclusive Campuses in Higher Education: International Perspectives on Equity and Inclusion
Type: Book
ISBN: 978-1-78756-065-9

1 – 10 of 71