The literature is replete with normative models of system development methodologies. While these methodologies may be sound and workable in the United States, they may not be appropriate for other cultures. This paper proposes that system development methodologies must account for cultural considerations in the development and transfer of Information Systems (IS) outside the United States (US). Planning for overseas system development requires careful assessment and incorporation of cultural implications into the development methodology. How should IS be developed for use in other cultures? What should a system developer consider to be successful in an overseas environment?
Although several research studies have focused on women and gender bias in the accounting profession and some have examined African-American CPAs and race bias, little has…
Although several research studies have focused on women and gender bias in the accounting profession and some have examined African-American CPAs and race bias, little has specifically addressed African-American women accountants who may be subject to both race and gender biases. While an increase in the African-American female presence in the accounting profession has been noted, little research has been undertaken to investigate factors that may affect their upward mobility in the profession. The objective of this exploratory survey-based study was to collect descriptive data on African-American female accountants, across a wide variety of organizations, and provide insights regarding their perceptions of discrimination and career advancement curtailment.The majority of respondents in this study are certified, hold middle-level positions, have limited supervisory duties and mentoring support, have less than six years tenure with their current employer and would leave their current employer for better career advancement opportunities. When compared to other job-levels, a larger proportion of the top job-level respondents are married and perceive greater levels of discrimination. Moreover, the majority of top-level respondents are employed in private industry and a little less than half of all respondents are employed in private industry. The statistical results and written comments of the respondents suggest that some of the African-American females in this study perceive both gender and race discrimination and career advancement curtailment. Some results of the study, however, are mildly encouraging since a comparison of current and previous employer indicates that the respondents perceive less race discrimination and career curtailment with their current employer than they did with their previous employer.
The purpose of this paper is to report on the prioritisation of different corporate social identities (CSIs) by the banking sectors in India to endorse the corporate…
The purpose of this paper is to report on the prioritisation of different corporate social identities (CSIs) by the banking sectors in India to endorse the corporate branding process. To substantiate the effect of corporate social responsibility (CSR) on banks’ profitability, the paper establishes a causal relationship between CSI scores and banks’ profitability. The study defines the CSI scores as measures of different CSR initiatives available on the websites and annual reports of leading public and private schedule commercial banks in India.
The study discusses the key role that CSR plays in building the corporate personality of a firm, which is a key ingredient of a corporate brand. Therefore, the main dimensions and sub-dimensions of CSR are analysed by using content analysis method. The data undergo multiple experiments such as “Percentage of Agreement”, “Scott’s π”, “Cohen’s κ”, and “Krippendorff’s α” to check the validity and the inter-coder reliability of the content. Furthermore, the quartile approach of statistical data analysis, weighted average method of prioritisation and simple linear regression methods are used to examine and discuss the study objectives.
There were three major outcomes from this study. First, Indian banks institutionalise their credibility of corporate personality by maintaining the CSR principles and goals as the core elements of their corporate statements. Second, the CSI scores of different CSR initiatives indicate variations in the stakeholder prioritisation among different banks. The result shows that the public sector banks give the highest priority to the community-related CSR initiatives followed by environment and customer among others, whereas the private sector banks emphasise on customers as their top priority followed by environment and community. The overall score depicts the environment-related initiatives to be the highest priority, which follows customer, employees, community and suppliers. Third, the research indicates that the relationship between CSI disclosures and profitability is significant in India.
The social aspect of building corporate identity will help in the decision-making process for developing a strong social image through their websites. However, the results suggest that the banking sector should adopt a global standard of CSR reporting and strategic positioning of the social identities among the stakeholders in the value chain. The results are limited to only the Indian banking sector and can be validated and applied to other industries and cross-cultural contexts.
This study is one of the pioneering attempts to focus on the role of CSR in the stakeholder-company relationship through the mean-end approach in the development of CSI.
This paper argues that performance evaluation is a major element of preserving the status quo of gender differences in public accounting organizations. Performance…
This paper argues that performance evaluation is a major element of preserving the status quo of gender differences in public accounting organizations. Performance evaluation is problematized as part of several broader themes in order to more fully appreciate its importance within careers and the gender patterning of organizations. Results of a study involving reactions to a hypothetical staff auditor in charge of an over‐budget audit engagement reveal significant gender differences. Implications for the gender neutrality of career management by large public accounting firms are drawn.
Investigates the impact of locus of control and gender on theexperiences and practices of accounting professionals. Also considersthe impact of role overload, inter‐role…
Investigates the impact of locus of control and gender on the experiences and practices of accounting professionals. Also considers the impact of role overload, inter‐role conflict, and coping behaviour on these attitudes. Suggests that a complex set of forces creates differences in the extent to which an individual encounters, and is successfully able to contend with, both role overload and inter‐role conflict. Gender differences were observed in the accountants′ expressions of housekeeper role overload, volunteer role overload, and inter‐role conflict between work and spouse. Locus of control differences were present in the perceived conflict between work and self. Locus of control and gender interacted to produce differences in accountants′ expressions of overload and leisurite role overload expressed less satisfaction with their current positions and greater intentions to search for alternative opportunities. Suggests that the accounting environment may still be inhospitable for certain women attempting to realize multiple work and family obligations.