Search results

Ethical attitudes are especially important for accounting students as they transition from higher education into a profession where continuing education requirements for ethics are pervasive across state boards. We examine if generational categorization impacts ethical attitudes. We compare 172 student responses from an ethical survey to results reported in the prior literature from 1997, 2004, and 2007. We find evidence consistent with current students becoming less tolerant of ethically questionable behavior. Also, we explore students with self-declared Certified Public Accountant (CPA) aspirations to other students revealing minimal differences. This suggests that discussions around ethical attitudes might be beneficial in the workplace as multigenerational individuals need to make subjective decisions when working together. More specifically, our study encourages the development of additional ethical vignettes that include technological innovation twists to foster more robust classroom ethics discussions as many students fail to find a significant ethical gray area with the traditional vignettes.

This paper discusses a pedagogical approach that incorporates multiple critical topics in the accounting curriculum using an integrated tax research case. Our approach is designed to develop students research, data management and analysis, critical thinking, decision-making, and professional communication skills. These goals are achieved through the use of an integrated assignment requiring students to conduct research, decide how to use an assortment of information sources, conduct analysis of data and business documents, and arrive at and communicate a conclusion. The key issue is reasonable compensation, a highly litigated tax issue which requires students to identify relevant authority found across many court cases. The use of a closely held business with multiple family members with different fact patterns exposes students to different outcomes with a varying degree of complexity. Students must analyze business documents and firm- and industry-level data to determine the appropriate tax treatment. Further, the case scenario exploits the fact that reasonable compensation is a tax issue in which circuit courts have ruled differently on the same issue, requiring in-depth research and interpretation of primary authority. Students are also exposed to differing outcomes based on entity type. We provide discussion of our multiple implementations and student questionnaire results to support the efficacy of our approach. We have prepared resources to help instructors implement this pedagogical approach, including a completed data analysis, supporting summary tables, and an in-depth discussion of the primary authority related to reasonable compensation.

Interest in generational research has garnered a lot of attention, as the workplace is seeing multiple generations (i.e., the Silent Generation, Baby Boomers, Gen Xers, and Millennials) working side-by-side for the first time. However, it is unclear how multiple generations of workers interact with each other and affect the workplace. Although there is extant literature on generational differences, some scholars have argued that the effect sizes are small and the differences are not meaningful. The focal aim of this chapter is to present the current state of literature on generational research. We present the relevant conceptualizations and theoretical frameworks that establish generational research. We then review evidence from existing research studies to establish the areas of differences that may exist among the different generations. In our review, we identify the issues arising from generational differences that are relevant to human resource management (HRM) practices, including new workforce entrants, aging workers, the changing nature of work and organizations, and leadership development. We conclude with several directions for future research on modernizing workplace policies and practices, ensuring sustainability in current employment models, facilitating future empirical research, and integrating the effects of globalization in generational research.

The study of group dynamics was central to the field of organization development at its inception. More recently, there has been a move away from considering irrational and unconscious dynamics in organizational life and more attention focused on rational and observable behavior that can be measured and quantified. We introduce the tool, Beneath the Surface of the Burke-Litwin Model, that invites consideration of how the overt behavior of individuals, groups, and entire systems is linked to covert dynamics. This more comprehensive view of organizational life provides scholar-practitioners with a systemic perspective, a view of covert dynamics by organizational level, and support for the ongoing development of one’s capacity for using self-as-instrument when engaged in organization development and organization change efforts.

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.

The term “crowdwork” describes a new form of digital work that is organized and regulated by internet-based platforms. This chapter examines how crowdwork platforms ensure their virtual workforce’s commitment and control its performance despite its high mobility, anonymity, and dispersion. The findings are based on a case study analysis of 15 microtask and macrotask platforms, encompassing 32 interviews with representatives of crowdwork platforms, and crowdworkers, as well as an analysis of the platforms’ homepages and community spaces. The chapter shows that performance control on crowd platforms relies on a combination of direct control, reputation systems, and community building, which have until now been studied in isolation or entirely ignored. Moreover, the findings suggest that while all three elements can be found on both microtask and macrotask platforms, their functionality and purpose differ. Overall, the findings highlight that platforms are no neutral intermediaries but organizations that adopt an active role in structuring the digital labor process and in shaping working conditions. Their managerial structures are coded and objectified into seemingly neutral technological infrastructures, whereby the underlying power relations between capital and labor become obscured.

Oversupplied emission basically will create a global economic downturn, which will lead to the implications for the climate action more broadly. Though the pandemic has test the resilience of carbon initiatives, there is urgency in identifying the carbon tax to strengthen as jurisdiction around the world ambitious in adopting and mitigating the targets as an introductory of the associated policy tools. Based on different situations and disciplines, the carbon tax model is simulated in different ways. The purpose of this study is to compare the available approaches that have been utilised by researchers and to determine the methods that suitable the most. The carbon tax and its influence on the construction sector are being benchmark and discussed as the whole of this document. A bibliometric approach is the method in this study in between the keyword of a carbon tax and the construction industry based on the data available in database of Scopus and Web of Science to foresee the interconnection between the knowledge of understanding and definition. The definition of carbon tax is the Pigovian tax that is designed to reduce the greenhouse gases (GHGs) emitted with aim to act as a green tax and been paid by the industries that emitted GHGs as for the carbon emission reduction agenda. The implementation is parallel to the other government policies and in sync to the sustainable development goals.

Although not yet frequently used in marketing management, design thinking (DT) encompasses a creative, proactive, and empathic approach that connects different bodies of knowledge to shape innovative product and service solutions. Based on lean progress models, DT combines a manufacturer’s strategic objectives with the customer’s business requirements. This model focusses on the most important ‘pains’ the customers actually have in order to co-develop and more successfully sell products or services that provide value to specific customer groups or segments. This chapter aims to shed light on the potential of applying DT in new product or service development processes in different business fields to incorporate significant customer requirements a priori. The goal of this method is twofold: to reduce the extremely high risk of unsuccessful product launches and to make the integration of important customers during the product development phase easier.