Search results

This chapter outlines methodological difficulties and ethical dilemmas encountered during my fieldwork at a high-poverty, high-minority U.S. inner-city school. Using a qualitative research design informed by the “new” sociology of childhood and constructivist grounded theory, I conducted child-centered research at the school for four months, including participant observations and interviews with 50 students. This chapter argues that good ethnographic research not only depends on solid research design but also requires researchers to be flexible, adaptable, and diplomatic. Especially regarding the “least adult” role, the dilemma of objectivity, lying in interviews, and the ethical predicament of students sharing sensitive information, I argue that ethnographic studies often require the researcher to act more like a diplomat maneuvering the stormy waters of contradictory interests than the objective observer described in the methodological literature. First-hand accounts of research exploring children’s own perspectives are scarce. Particularly difficulties and dilemmas encountered in the field are often mentioned only in passing, if they are mentioned at all. Novice researchers thus struggle to find information to guide their own endeavors and may set themselves up for frustration if they expect their research to be as predictable as the methodological literature suggests. The paucity of discussion of real-life difficulties encountered in the field also hinders scholarly dialog and obstructs the advancement of methodological and ethical questions surrounding research with children. This chapter hopes to help fill this gap.

This study investigates the incidence of ethical violations in the Ghanaian press which has become topical in the wake of misinformation in a charged political atmosphere. Public interest institutions have questioned the unprofessional conduct of journalists covering election campaigns in recent years. This study content analysed political stories from two leading Ghanaian newspapers (Daily Graphic and Daily Guide) to determine the nature and extent of ethical violations, and to examine the level of prominence accorded to political news stories by the two dailies.

This paper relied on qualitative content analysis for data gathering and analysis. A total of 387 political news items published between 1 October and 30 November 2020, were analysed.

This study found infractions of various nature to Article 1 of the Ghana Journalists Association (GJA) codes of ethics, chief among which is the deliberate publications of news stories without cross-checking facts. Other infractions to Articles 17, 11, 6 and 5 of the GJA codes of ethics were observed. Political news coverage favours the governing New Patriotic Party (NPP) and the main opposition National Democratic Congress (NDC) than any other parties, with the two parties (NPP-NDC) given greater prominence and salience by the Ghanaian press.

The research makes a modest contribution to the growing concern of journalism ethics in an increasing ecology of fake news.

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.

The study undertakes a structured literature review of 179 articles published from 1999 to 2023.

The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.

Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.

The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.

The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.

The purpose of this paper is to analyze media storytelling and rhetoric surrounding the credibility of the longstanding accounting practice of mark‐to‐market valuation.

The cascading storytelling model of progressive framing by the media of mark‐to‐market valuation was applied to story subsets of the three types of classic Aristotelian rhetorical appeals.

The authors found that the media blamed the accounting profession's mark‐to‐market valuation practices as substantive cause of recent corporate problems and declines in market values. In addition, the rhetorical framing of mark‐to‐market accounting practices in the media prompted the Financial Accounting Standards Board to a rush to judgment.

The paper is limited to the analysis of the storytelling included. Different results from other sources may provide another result.

The failure in the media to address the duality between the logos of accounting and the ethos of the media narratives exacerbated the cascading activation. Understanding this duality may provide a different lens in looking at information dissemination. This is not only relative to stakeholders in making more informed decisions but should also serve as a warning to the profession, to have more voice, to use a rhetorical strategy that can have more saliency in the public arena.

The paper examined storytelling as interplay of retrospective narrative, the presentness of living story, and the antenarratives shaping the future of not only the unfolding economic crisis, but the future of accounting itself. In terms of rhetoric, we extended the application of pathos, ethos, and logos by examining a cascading activation theory model. This is one of the few studies of antenarratives and how through cascade rhetoric the future is shaped.

Despite the existence of a variety of approaches to the understanding of behavioral and managerial ethics in organizations and business relationships generally, knowledge of organizing systems for fidelity remains in its infancy. We use halakha, or Jewish law, as a model, together with the literature in sociology, economic anthropology, and economics on what it termed “middleman minorities,” and on what we have termed the Landa Problem, the problem of identifying a trustworthy economic exchange partner, to explore this issue.

The article contrasts the differing explanations for trustworthy behavior in these literatures, focusing on the widely referenced work of Avner Greif on the Jewish Maghribi merchants of the eleventh century. We challenge Greif’s argument that cheating among the Magribi was managed chiefly via a rational, self-interested reputational sanctioning system in the closed group of traders. Greif largely ignores a more compelling if potentially complementary argument, which we believe also finds support among the documentary evidence of the Cairo Geniza as reported by Goitein: that the behavior of the Maghribi reflected their deep beliefs and commitment to Jewish law, halakha.

Applying insights from this analysis, we present an explicit theory of heroic marginality, the production of extreme precautionary behaviors to ensure service to the principal.

Generalizing from the case of halakha, the article proposes the construct of a deep code, identifying five defining characteristics of such a code, and suggests that deep codes may act as facilitators of compliance. We also offer speculation on design features employing deep codes that may increase the likelihood of production of behaviors consistent with terminal values of the community.

Anger responding to government-imposed COVID-19 pandemic mandates is examined in relation to 2021 international reports of street protests in cities, with a focus on Perth, Western Australia. Angry protestors displayed a variety of signs and symbols, united under banners demanding freedom. A multi-disciplinary analysis attends to distrust in public health mandates in the global context of an insecure biosphere. Mandates can signify symbolic death, and anger an ‘immune’ response to lifeworld constraints. Anger among nurses and vaccine-hesitant protestors signifies ethical rejection of super-imposed mandates, and fear of alleged vaccine harms. Official pandemic communications are held to be ill-timed, lacking information meaningful to diverse citizens' needs, and offset by poorly contextualised data and unreliable pre-packaged interpretations communicated via digital technologies. A novel hypothesis proposes semiotic misrecognition of the global nature of communications from intersecting ecosocial crises may underlie protestors' anger. Modelling of a management system to validate broad contextual knowledges may restore meaningful balance and public solidarity, to creatively respond to future human crises.

The barrage of corporate scandals has become pervasive such that it collapsed high-profile organizations worldwide. Prior studies show that reporters of corporate scandals encounter a number of challenges which discourages them from disclosing wrongful acts to appropriate authorities to effect action. Thus, this study aims to examine the remediation of the challenges of reporting corporate scandals in governance.

The study used cross-sectional survey design. Primary data was obtained from 400 employees of selected organizations and analyzed using descriptive statistics, correlation and regression techniques in Statistical Package of Social Science.

The results confirm that reporters of corporate scandals are confronted with challenges such as victimization, fear, suspension/dismissal, sideline and high power distance. However, these challenges can be remediated through award, code of conduct, free expression, participation/consultation and safeguard regulations to encourage and protect reporters of corporate scandals.

The findings imply that there should be an award scheme for reporters, and this must be made known to all employees. Furthermore, code of conduct for employees should include reporting of scandals together with its associated benefits and sanctions. Also, organizations would have to practice consultative/participatory governance system to minimize the effect of high power distance. Finally, regulations should be enacted and enforced to safeguard reporters of corporate scandals.

This research consolidated the challenges associated with reporting corporate scandals and provides remedies to curtail such challenges so as to encourage employees to report corporate scandals.

Prior research suggests both formal and informal norms influence employee behavior. While increased training is a typical recommendation to strengthen formal norms by increasing adherence to organizational codes of conduct, and therefore improve ethical behavior, there is little empirical evidence that code training actually strengthens formal norms or improves ethics-related behavior. Conversely, prior observations of unethical behavior serve as strong indicators of informal norms. These observations may be unknown to management and therefore difficult to moderate using other means, including with training on a code.

We test the impact of prior observations of unethical behavior and training for a code of conduct on intentions to report unethical behavior in the future, as well as possible mediators of these relationships. We find some support that training on the code increases intention to report and strong support for the notion that prior observations of unethical behavior decrease intentions to report. Responsibility to report and norms against whistle-blowing both mediate the prior observation-to-reporting intentions relationship, but not the training-to-reporting intentions relationship. An interesting by-product of training seems to be that, by increasing awareness of unethical behavior, and therefore the salience of prior observation, training may have indirectly influenced intentions in the opposite direction intended.