The purpose of this study is to identify a psychological profile for public accounting firm partners who are likely to place the partnership and client shareholder at…
The purpose of this study is to identify a psychological profile for public accounting firm partners who are likely to place the partnership and client shareholder at risk. Proprietary data from an executive counseling firm provided a unique opportunity to compare two groups of partners: those identified by their senior partners as placing the firm at risk (n=31) and those not so identified (n=64). The groups were compared using psychological measures, lifestyle measures, personal measures, and work history variables. Results found no significant measurable difference between the audit partners who were identified as posing a risk and those not so identified. This suggests that specific factors cannot lead a partner to engage in risky behaviors, but rather several, in combination, may be necessary. Implications for research include learning more about concepts such as resistance to temptation, motivation, and rationalization. Implications for practice are to focus on structuring business practices to provide early warning signs and minimize opportunities to engage in risky behavior. Continued and increased diligence in the client screening and client continuation and review process remain essential for best practices.
This study examined teachers’ cognitive development when interacting with video ethnography. It used grounded theory to discover embedded meanings and relationships that…
This study examined teachers’ cognitive development when interacting with video ethnography. It used grounded theory to discover embedded meanings and relationships that emerge from descriptive data collected from six teachers. Findings revealed (a) the categories of cognitive activities when using video ethnography, (b) the influence of experience and beliefs on these activities, (c) the scaffold that video ethnography provides, and (d) teachers’ progression in a cognitive development process through interaction with video ethnography. The study has implications in improving technology use in teacher development, production of multimedia cases, and research on case-based pedagogy and other related areas.
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Despite the boom corporate social responsibility (CSR) and sustainability are enjoying nowadays in the agendas of both small and big companies, we still have difficulties…
Despite the boom corporate social responsibility (CSR) and sustainability are enjoying nowadays in the agendas of both small and big companies, we still have difficulties in providing a clear definition of the concept of sustainability. There is no consensus on the criteria to be used to define and enhance responsible management that creates sustainable development.
After a systematic revision of the literature, authors have been mapping the limits of the research already done at different levels, dimensions, and horizons, so we do have a 360° map of the research on sustainability. Future developments are also explored to enrich and align the diverse approaches demanded to define this wide, complex, and by now, equivocal concept and the conclusions reveal the many gaps not yet covered in the research field, signposting key issues for further work.