Search results

Overconfidence bias is considered to be a very influential decision-making bias in the business environment. This paper aims to identify the susceptibility of management accountants to overconfidence-related overplacement bias and to determine its pervasiveness among these professionals.

Two international samples of management accountants were surveyed using overplacement bias elicitation questions. The hypothesis that bias susceptibility varies between management accountants in different hierarchical employment positions was tested employing binary logistic regression.

Management accountants are found to be susceptible to overplacement bias, yet its pervasiveness among the samples is similar to other sample populations in comparable studies. Management accountants in the position of Chief Financial Officer (CFO) were found to be more susceptible to overplacement bias than their colleagues in other management accountant and business management positions.

The use of convenience sampling represents a limitation of the research.

The findings confirm that there is a need for syllabi and continual professional development projects to educate management accountants on this bias. CFOs are especially at risk of being overconfident, which may not be in the best interest of the business.

This is the first paper to assess overplacement bias in management accountants as a group of decision-makers, especially within the context of their increasing involvement in business decision-making.

The problem of how to weight technical expertise is familiar to anyone concerned with the design and implementation of company job evaluation schemes, and nowhere is this problem more acute than in Research and Development (R & D) departments. Here, typically, there are large numbers of highly qualified technical specialists who both deserve and demand promotion on the basis of their technical contribution. Yet, because technical staff have relatively few of the kind of responsibilities which carry high weighting on most job evaluation schemes, they rarely warrant higher grading on conventional criteria. And where they are promoted, their excellence as scientists wins them promotion into research management. In a recent study conducted by the author, concerning the reasons why R&D staff in a large UK company sought posts elsewhere in the organisation, the belief that promotion was easier to get outside R&D was one of the most important factors. A dual ladder system may offer a partial solution to this problem. By a dual ladder is meant the establishment of two parallel hierarchies within R & D: a management ladder and a ladder for technical specialists. The two ladders carry different responsibilities but equivalent rewards and status. In theory, at least, a distinction is made between responsibility for resources, located on the management ladder, and responsibility for technical merit, located on the technical ladder.

Investigates two issues raised by D.C. Moore: the apparent failure of critical accounting theory to launch and sustain a critical programme and relative lack of critical accounting activity in the USA. These concerns are related in that radicalization and change of one′s own academic discipline would seem to be one of the highest‐priority political activities to be undertaken by critical theorists. Offers feminist economics as an example of a critical social theory that meets Moore′s four criteria for successful criteria endeavour and is applicable to accounting research. Compares the feminist economic critique with critiques of accounting by Cooper, and by Shearer and Arrington, based on the French feminist philosophers. The two approaches differ in goals and politics. Suggests that the experience of feminist economics in reforming economics also provides insights into the slow growth of critical accounting theory in the USA.

In this study, the authors evaluate the use of an election simulation game in the middle and high school social studies classroom. They consider how the game implementation reflected the practical use of constructivist and constructionist pedagogical principles. A brief explanation of the literature on the use of technology in social studies classrooms is provided and a practical explanation of how teachers implemented the game is offered. The ability to connect practice to theory afforded teachers important grounding and support for the use of technology in the social studies classroom. Students benefitted from the process of engagement in a form of media that is natural to digital natives. Challenges, with respect to the practical use of gaming in the social studies classroom, also are explored.

The purpose of this paper is to explore the human factors triggering information leakage and investigate how companies mitigate insider threat for information sharing integrity.

The methodology employed is multiple case studies approach with in-depth interviews with five multinational enterprises (MNEs)/multinational corporations (MNCs).

The findings reveal that information leakage can be approached with human governance mechanism such as organizational ethical climate and information security culture. Besides, higher frequency of leakages negatively affects information sharing integrity. Moreover, this paper also contributes to a research framework which could be a guide to overcome information leakage issue in information sharing.

The current study involved MNCs/MNEs operating in Malaysia, while companies in other countries may have different ethical climate and information sharing culture. Thus, for future research, it will be good to replicate the study in a larger geographic region to verify the findings and insights of this research.

This research contributes to the industry and business that are striving toward solving the mounting problem of information leakage by raising awareness of human factors and to take appropriate mitigating governance strategies to pre-empt information leakage. This paper also contributes to a novel theoretical model that characterizes the iniquities of humans in sharing information, and suggests measures which could be a guide to avert disruptive leakages.

This paper is likely an unprecedented research in molding human governance in the domain of information sharing and its Achilles’ heel which is information leakage.

The purpose of this paper is to provide a survey piece on the concept of privacy and the justification of privacy rights.

This article reviews each of the following areas: a brief history of privacy; philosophical definitions of privacy along with specific critiques; legal conceptions of privacy, including the history of privacy protections granted in constitutional and tort law; and general critiques of privacy protections both moral and legal.

A primary goal of this article has been to provide an overview of the most important philosophical and legal issues related to privacy. While privacy is difficult to define and has been challenged on legal and moral grounds, it is a cultural universal and has played an important role in the formation of Western liberal democracies.

The paper provides a general overview of the issues and debates that frame this lively area of scholarly inquiry. By facilitating a wider engagement and input from numerous communities and disciplines, it is the authors' hope to advance scholarly debate in this important area.

This article considers the current state of teacher discourse and reflection, situated in daily practice, craft knowledge, multiliteracies and new literacies. Based on studies of content area teachers' use of multiple texts in social studies fields like economics, the authors profile Kenneth, an experienced teacher whose practice is grounded in craft knowledge and ideas about principled practices. In addition, Kenneth is an active proponent of new and digital literacy practices in his classroom simulations. The case example of Kenneth is then used to suggest how the process of practical argument might offer other content area teachers a useful framework for teacher reflection based on teachers’ craft knowledge and principled practices.

In Part 1 the authors dealt with the background of tribology and its intended purpose, ie to conserve energy by minimization of wear and friction in moving parts of plant and machinery — the basis of the 1966 Jost Report. In Part 2 they set out to show in great detail how this may be achieved dramatically by intensive research and development.

The purpose of this paper is to allow students to explore the accomplishments of Harriet Tubman at various stages of her life through a guided research investigation. Students will be able to identify Harriet Tubman as a human hero by creating biographical story boards to display first in the classroom and later moved to a local cultural museum. The lesson plan is based on the trade book Before She Was Harriet. This short biography of Harriet Tubman is written in a free verse style to introduce young readers to the several roles she held throughout her impressive life span.

Social constructivist principles are integrated throughout the lesson; that is, meaningful interactions with peers and the teacher influence student learning. Students participate in a scaffolded research project with the support of teacher modeling and graphic organizers. They expand their knowledge by creating an original interdisciplinary project, a story board biography. Throughout all phases of the learning experience, students engage in critical thinking and challenging activities that include drawing connections among ideas, evaluating group work, arguing positions and applying research skills. Additionally, a variety of resources, including technology, are incorporated to promote active student engagement.

This is a National Council for the Social Studies (NCSS) Notable Tradebook Lesson Plan.

Young learners need the opportunity to engage in scaffolded research activities in a social studies classroom. This innovative instructional plan provides PreK-3 teachers a guide to introducing students to Harriet Tubman by reading aloud Before She Was Harriet, a 2018 Notable Trade book, and allowing students to gather a deep understanding of this historical figure through guided research over the course of two to three sessions.

The use of subcontracting within the construction industry has become commonplace with many main contractors only undertaking the management and co‐ordination activities. The reliance on subcontractors has put much stress on the main contractor‐subcontractor relationship. As main contractors have realised that the greatest potential for cost savings lies with the subcontractors, the prevalence of unfair practices has increased. This paper describes a procurement approach, utilising limited competition, developed by a major UK main contractor in order to improve its relationships with subcontractors. The approach developed was based on research which identified: what the main contractor’s professional employees want from subcontractors; what subcontractors want from main contractors; and a study to compare the main contractor’s performance with that of its competitors. It was concluded that this approach offers a number of benefits for the client, the main contractor, partnering subcontractors and professional consultants, such as, lower costs, improved team approach and less confrontation.