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Book part
Publication date: 30 May 2024

Phebian L. Davis, Amy M. Donnelly and Robin R. Radtke

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of…

Abstract

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of wrongdoing is often insufficient to remedy the situation. Thus, this chapter investigates auditors’ whistleblowing persistence, measured as the number of times an auditor is willing to repeatedly report the wrongdoing, if he/she is not satisfied with the initial and/or subsequent responses received. Specifically, this chapter examines auditors’ persistence when reporting the wrongdoing of a peer auditor on the same audit team. Results show communication medium utilized within the audit team (instant message vs video) and client importance (high vs low) influence persistence in a 2 × 2 experiment. The manipulation for communication medium uses actual prerecorded videos and instant messages. Results related to one of our four hypotheses show that whistleblowing persistence is affected by client importance; that is, auditors are more likely to persist in reporting when working on a less important client. Furthermore, the findings suggest that client importance and communication medium interact such that communication medium affects persistence on more important clients, but not less important clients. Specifically, when working on a more important client, auditors are more likely to persist in reporting when interacting with their peers via video compared to via instant message. Given that whistleblowing persistence is often necessary to obtain a satisfactory resolution to the issue at hand, our results suggest avenues to encourage whistleblowing persistence should be further explored.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

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Book part
Publication date: 4 June 2024

Dominik Schallauer, Aggelos Soteropoulos, Henriette Cornet, Wolfram Klar and Alexander Fürdös

Many countries and regions have recognised the potential of automated transport as a solution to cover mobility needs in a sustainable way. They have implemented dedicated…

Abstract

Many countries and regions have recognised the potential of automated transport as a solution to cover mobility needs in a sustainable way. They have implemented dedicated strategies and allowed trial operations of Automated Vehicles (AVs) within their national frameworks.

This chapter conducts an analysis of the legal frameworks for AV trial operations in 11 European countries. It reviews existing laws and regulations and includes results from an online survey with national stakeholders and experts experienced in AV testing.

The results reveal very different approaches among European countries. Moreover, results indicate a stronger focus on technical safety aspects of the vehicles rather than on operational procedures and mobility integration, such as incorporating AV services into existing public transport systems.

This high level of disparity between the different European legal frameworks poses a considerable barrier to a rollout of the technologies and methodologies for AVs without cross-border and cross-supplier conflicts. Furthermore, when moving to the deployment of real services in the near future a common European framework and a stronger focus on operational procedures are essential for the implementation of automated transport services in order to cover the mobility needs of people in a more sustainable way (e.g. first/last mile to public transport).

European countries should further integrate operational aspects in the terms of services that are integrated in public transport, align deployment of AVs with national and local sustainability goals and focus on use cases beyond private vehicles to foster the transition to a more sustainable future of transport.

Book part
Publication date: 4 June 2024

Max Weedon, Kathy Mansfield Higgins and Ciaran Burke

The Prevent policy was singular and ‘simple’: to prevent individuals from getting drawn into terrorism, to identify and stop this process before it begins. In the context of the…

Abstract

The Prevent policy was singular and ‘simple’: to prevent individuals from getting drawn into terrorism, to identify and stop this process before it begins. In the context of the global war on terror and the shadow of terrorist attacks in the United States and England, this was an increasingly growing issue within the media and the broader public discourse. A central institution charged with enacting Prevent in the United Kingdom were education institutions (schools, colleges and universities), the rationale being that these places of learning house individuals during impressionable and vulnerable times and the Prevent policy can protect these individuals.

This chapter will provide an alternative critical discussion on Prevent by framing it as the securitisation of the UK education sector. As such, Prevent is a form of surveillance and a mechanism of power over educators and learners which carry counterproductive consequences for both. In doing so, this chapter will question how education professionals balance their professional identity and their new role in supporting and enacting the Prevent duty. Through developing a new multi-level ‘Critical Realist World Systems Model’, this chapter will provide a conceptual discussion of Prevent policy more broadly and how education professionals navigate the friction between their professional values and legal obligations. This chapter draws on a range of theoretical traditions to begin to question a well-established security policy within English and Welsh educational institutions providing a conceptual starting point to examine similar and future policies.

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Critical Perspectives on Educational Policies and Professional Identities
Type: Book
ISBN: 978-1-83753-332-9

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Book part
Publication date: 4 June 2024

Andy Goldhawk

This chapter discusses the findings of doctoral research into further education lecturers' and middle managers' perceptions of how Continuing Professional Development (CPD) in the…

Abstract

This chapter discusses the findings of doctoral research into further education lecturers' and middle managers' perceptions of how Continuing Professional Development (CPD) in the sector is planned and implemented. Thematic analysis revealed that mandatory CPD is perceived to: involve conflicting purposes between those planning it and its recipients (deriving from divergent understandings of professionalism and the role of CPD among stakeholders); and be characterised as mostly generic, didactic, and ineffective, leading lecturers to compensate by engaging in additional, separate forms of CPD. This chapter demonstrates the value of practice-based doctoral study in enabling the voices of educators to be positioned at the centre of an exploration of their own professional learning.

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Critical Perspectives on Educational Policies and Professional Identities
Type: Book
ISBN: 978-1-83753-332-9

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Book part
Publication date: 4 June 2024

Sarah Whitehouse and Verity Jones

This chapter is about primary and secondary school teachers of history in England, and how they negotiate policy in order to teach sensitive and controversial issues which feature…

Abstract

This chapter is about primary and secondary school teachers of history in England, and how they negotiate policy in order to teach sensitive and controversial issues which feature as part of the history curriculum. We present research conducted in two phases that used a bounded case study (Stake, 1995) as a methodological approach. In Phase One, two focus group interviews were undertaken; in Phase Two, six unstructured individual interviews were conducted. Participants were teachers of history in England from Key Stage 1–5 (children aged 4–18 years).

Thematic analysis was used to analyse the data which were informed by reflections on positionality and being a socially conscious researcher (Pillow, 2010). Three key policies were explored as part of this research: the National Curriculum (DfE, 2013), the Teachers' Standards (DfE, 2012) and the Prevent Duty (DfE, 2015). Research findings demonstrate how the context of the school is fundamental in how teachers enact policy in relation to their practice, particularly in light of political changes in society. Self-surveillance was identified as a key strategy, adopted in the teaching of sensitive and controversial issues. We frame this context around Kitson and McCully's (2005) theoretical continuum which indicates that there is a reluctance by some teachers to engage with the teaching of sensitive and controversial issues due to concerns with policy enactment.

The findings of this research illustrate that policy impacts on teachers in numerous ways. Policy was demonstrated to be ambiguous for teachers, and recommendations are made relating to policy and the need for clearer guidance for teachers to support them with their practice.

Details

Critical Perspectives on Educational Policies and Professional Identities
Type: Book
ISBN: 978-1-83753-332-9

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