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Book part
Publication date: 18 January 2023

Zacharias Enslin, John H. Hall and Elda du Toit

The emerging roles of management accountants as either hybrid accountants or business partners are a cause for much debate in the literature. Of the two characteristics related to…

Abstract

The emerging roles of management accountants as either hybrid accountants or business partners are a cause for much debate in the literature. Of the two characteristics related to these roles, namely information provider and interpreter, and decision-maker, the latter remains under-researched. The present study adds to the decision-maker debate by examining business decision-making involvement. Survey responses from a diverse sample of mostly Institute of Management Accountants (USA) and Chartered Institute of Management Accountants (UK) members were obtained and analysed to examine their current business decision-making involvement, including an investigation guided by role theory into possible contextual factors associated with different levels of decision-making involvement. The business decision-making involvement of management accountants varies significantly, and is less pervasive than widely believed. A significant proportion (53%) of management accountants in traditional management accounting positions report no, or limited, business decision-making involvement. Management accountants employed in smaller firms, and middle-aged professionals, are more likely to be involved in making business decisions. The inverted u-shaped association between age and decision-making involvement identified in this study, requires further investigation. The large cross-sectional analysis of the present study extends prior research which was mostly narrowly focussed due to its case study nature. The varying levels of decision-making involvement, and contextual variables associated with higher level involvement, shed some light on the intricacies of the role of management accountants. Professional associations and educators should note that the roles of today’s management accountants vary greatly between information provider and decision-maker.

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Childbirth and Parenting in Horror Texts
Type: Book
ISBN: 978-1-78714-881-9

Book part
Publication date: 16 August 2014

Wayne Tervo, L. Murphy Smith and Marshall Pitman

This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the…

Abstract

This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

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

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Advances in Librarianship
Type: Book
ISBN: 978-0-12024-618-2

Book part
Publication date: 3 June 2008

Charles B. Osburn

Corporate culture is a spirit formed by the shared values of the individuals in the organization that has potential to make the library more than the sum of its parts, both…

Abstract

Corporate culture is a spirit formed by the shared values of the individuals in the organization that has potential to make the library more than the sum of its parts, both positively and negatively. It is the vehicle by which the organization defines itself, for both itself and the clientele, with the purpose of providing the best service possible by sharing a vision of the organization as an organic whole. It operates through the power of peer influence rather than direct vertical authority. This paper takes a holistic approach to a concept that is more complex than it first appears; it addresses the molding of corporate culture, not as a management function, but as a complex and deep system, being in effect the soul of the organization, which resides in the motivation of each individual and which, therefore, requires a special kind of leadership.

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Advances in Library Administration and Organization
Type: Book
ISBN: 978-0-7623-1488-1

Book part
Publication date: 6 February 2013

Rashawn Ray and Pamela Braboy Jackson

Purpose – Utilizing the intersectionality framework, this study examines how a racially diverse group of adults aim to balance work–family life.Methodology/approach – This chapter…

Abstract

Purpose – Utilizing the intersectionality framework, this study examines how a racially diverse group of adults aim to balance work–family life.Methodology/approach – This chapter uses qualitative data from the Intersections of Family, Work, and Health Study consisting of 132 black, white, and Mexican-American adults.Findings – We find that socioeconomic status and marriage provide social and economic capital to more easily fulfill role obligations. Individuals with more capital have more choices and are offered a chess board and a variety of pieces to facilitate the goal of creating work–family harmony. Individuals with less capital end up with less job flexibility and play checkers through rigid concrete roles because work decisions are in the hands of their employers instead of their own.Social implications – This chapter sheds light on the influence of high social status and the ability some individuals have to maximize both job flexibility and autonomy in managing work–family life. As we show here, married middle-class whites are able to manage work–family life better than professional black single mothers and working class Mexican Americans by having the ability to choose to play checkers or chess.Originality/value of chapter – We argue that the concept of “balancing” does little to express the ways individuals negotiate the constraints of work and family. By using an intersectionality perspective, we show that conceptualizing work–family life as “checkers or chess” games allow for the cognitive process of decision making (in terms of, for example, time pressures and perceived role demands) to be assessed more efficiently across work–family domains.

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Notions of Family: Intersectional Perspectives
Type: Book
ISBN: 978-1-78190-535-7

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Book part
Publication date: 19 May 2009

Sang H. Kil, Cecilia Menjívar and Roxanne L. Doty

Purpose – This is an examination of how border policies become intertwined with patriotic expressions that result in an atmosphere conducive to border vigilantism. We analyze how…

Abstract

Purpose – This is an examination of how border policies become intertwined with patriotic expressions that result in an atmosphere conducive to border vigilantism. We analyze how vigilantes target sources of immigrant employment, demonstrate at public buildings in attempting to put pressure on public officials, and speak and rally at educational institutions in order to disseminate their message.

Methodology – We use content analysis, broadly defined.

Findings – Brutalization theory helps understand how a militarized border policy shapes an environment in which violence becomes an acceptable and appropriate response to undocumented migration.

Value – This chapter provides insights on both recent vigilante activities along the border and also within the interior of the nation.

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Immigration, Crime and Justice
Type: Book
ISBN: 978-1-84855-438-2

Book part
Publication date: 14 September 2010

Adia Harvey Wingfield

Men maintain advantages in “women's” professions in large part because masculinity retains higher status than femininity even in feminized jobs mostly filled by women. Thus, men…

Abstract

Men maintain advantages in “women's” professions in large part because masculinity retains higher status than femininity even in feminized jobs mostly filled by women. Thus, men in these jobs tend to perform masculinity in very traditional ways, and are generally rewarded with increased access to higher-status positions, often with the cooperation and approval of their women coworkers. Yet much of the research in this area has neglected to explore how race intersects with gender to shape the ways men perform masculinity when they are employed in professions where they do “women's work.” How do men of color perform masculinity in female-dominated jobs? Are they able to engage in the expressions of masculinity documented among their white counterparts? Based on semi-structured interviews with black men nurses, I argue that these men encounter gendered racism from colleagues, supervisors, and customers that impacts the ways they construct and perform masculinity.

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Gender and Sexuality in the Workplace
Type: Book
ISBN: 978-1-84855-371-2

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Rewriting Leadership with Narrative Intelligence: How Leaders Can Thrive in Complex, Confusing and Contradictory Times
Type: Book
ISBN: 978-1-78756-776-4

Book part
Publication date: 27 November 2023

Chris Warhurst, Richard Hall and Diane Van Den Broek

Aesthetic labour explains how employees are required to look and sound the part in many contemporary workplaces. That such corporeality affects workers' employment prospects…

Abstract

Aesthetic labour explains how employees are required to look and sound the part in many contemporary workplaces. That such corporeality affects workers' employment prospects, including career progression, is now well documented in research. As such, it can result in employment discrimination based on physical features, more commonly known as ‘lookism’. However, very few jurisdictions proscribe lookism, and little is known about the efficacy of those that do. Based on archival research, this chapter examines the procedures and operation of physical features inclusion in an Equal Opportunity Act in one jurisdiction that does proscribe ‘lookism – the state of Victoria in Australia. As the first analysis of such laws, the chapter provides an important opportunity to assess the efficacy of legal attempts to address employment discrimination based on employee appearance. In so doing, it draws out lessons about the legal challenge to lookism.

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The Emerald Handbook of Appearance in the Workplace
Type: Book
ISBN: 978-1-80071-174-7

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