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Article
Publication date: 13 August 2019

Damai Nasution and Ralf Östermark

The purpose of this paper is to develop and test the scale of auditors’ awareness of the profession’s reputation for independence, defined as the degree to which auditors…

1237

Abstract

Purpose

The purpose of this paper is to develop and test the scale of auditors’ awareness of the profession’s reputation for independence, defined as the degree to which auditors recognise the importance of the reputation for independence and acknowledge the impact of their judgements and decisions on that reputation, and to provide preliminary evidence of an association between auditors’ awareness of the profession’s reputation and auditors’ ethical judgement.

Design/methodology/approach

A seven-item scale was developed to measure auditors’ awareness of the profession’s reputation for independence, and an auditing case was used to measure auditors’ ethical judgement. A survey questionnaire of practising auditors working in auditing firms in Indonesia provides data for testing the validity and reliability of the new scale and proposed hypothesis.

Findings

The findings show that the scale is unidimensional and has satisfied reliability and validity. Moreover, the preliminary evidence of a positive association between the new scale and auditors’ ethical judgement is provided.

Research limitations/implications

Further studies should test the validity and reliability of the scale of awareness of the profession’s reputation for independence with larger data and in different settings. Investigation of the antecedent factors of auditors’ awareness of the profession’s reputation for independence is suggested.

Originality/value

This paper develops a new measure, namely, the awareness of the profession’s reputation for independence. Preliminary evidence to establish an association between that awareness and auditor ethical judgement is provided.

Details

Social Responsibility Journal, vol. 16 no. 8
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 22 January 2021

Muhammad Sabbir Rahman, Md Afnan Hossain, Fadi Abdel Muniem Abdel Fattah and Abdel Mubdiu Ibne Mokter

This research aims to develop and test a conceptual model for shaping small and medium enterprise (SME) employees' avoidance behaviour towards using pirated software. The model…

Abstract

Purpose

This research aims to develop and test a conceptual model for shaping small and medium enterprise (SME) employees' avoidance behaviour towards using pirated software. The model specifies the components of morality, spirituality, emotional intelligence and ethical values that influence employees' avoidance behaviour towards using pirated software.

Design/methodology/approach

A conceptual framework was developed and tested on the basis of information technology and management literature by using data from 275 influential and active employees of SMEs. Data were collected via a survey and analysed through covariance-based structural equation modeling (CB-SEM).

Findings

In the context of SMEs, employees' avoidance behaviour towards using pirated software is motivated by significant moral antecedents. Moral equity and judgement significantly influence employees' avoidance behaviour towards using pirated software when moral emotion mediates such a relationship. In addition, individual spirituality significantly moderates the relationship between moral equity and moral emotion. Employees' emotional intelligence optimises the strength of the relationship between moral judgement and moral emotion. Employees' likelihood to engage in unethical behaviour decreases when they exhibit strong ethical values in the relationship between moral emotion and their behaviour towards using pirated software.

Research limitations/implications

This study offers theoretical support for employees' avoidance behaviour towards using pirated software. The findings of this cross-sectional work have limited generalisability. Single-country data may not be generalised to SME employees in other countries. Thus, cross-country analysis and additional measures and antecedents must be developed and identified in the future.

Practical implications

Policymakers and managers should consciously review the proposed seven-component model that causes SME employees to avoid the use of pirated software. Ethical standards that lessen the use of pirated software can be improved if managers and policymakers understand the components of moral equity and judgement that influence moral emotions.

Originality/value

This study is the first to examine the specific antecedents of the ethical standards and avoidance behaviours of SME employees towards the use of pirated software. As such, it provides a foundation for further studies on this critical area and software piracy in the context of SMEs in an emerging economy, which is limited in current literature.

Details

Information Technology & People, vol. 35 no. 1
Type: Research Article
ISSN: 0959-3845

Keywords

Open Access
Article
Publication date: 21 March 2023

Farsan Madjdi and Badri Zolfaghari

This paper adds to the ongoing debate on judgements, opportunity evaluation and founder identity theory and shows that founders vary in their prioritisation and combination of…

1599

Abstract

Purpose

This paper adds to the ongoing debate on judgements, opportunity evaluation and founder identity theory and shows that founders vary in their prioritisation and combination of judgement criteria, linked to their respective social founder identity. It further reveals how this variation among founder identity types shapes their perception of distinct entrepreneurial opportunities and the forming of first-person opportunity beliefs.

Design/methodology/approach

This study uses a qualitative approach by presenting three business scenarios to a sample of 34 first-time founders. It adopts a first-person perspective on their cognitive processes during the evaluation of entrepreneurial opportunities using verbal protocol and content analysis techniques.

Findings

The theorised model highlights the use of similar categories of judgement criteria by individual founders during opportunity evaluation that followed two distinct stages, namely search and validation. Yet, founders individualised their judgement process through the prioritisation of different judgement criteria.

Originality/value

The authors provide new insights into how individuals individuate entrepreneurial opportunities through the choice of different judgement criteria that enable them to develop opportunity confidence during opportunity evaluation. The study also shows that first-time founders depict variations in their cognitive frames that are based on their social identity types as they assess opportunity-related information and elicit variations in reciprocal relationships emerging between emotion and cognition. Exposing these subjective cognitive evaluative processes provides theoretical and practical implications that are discussed as well.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 29 no. 11
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 1 March 1992

John Conway O'Brien

A collection of essays by a social economist seeking to balanceeconomics as a science of means with the values deemed necessary toman′s finding the good life and society enduring…

1134

Abstract

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

Details

International Journal of Social Economics, vol. 19 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 January 1978

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act…

1363

Abstract

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

Details

Managerial Law, vol. 21 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 February 1978

P.J. Boxer

This paper considers how the gap between ‘academic’ knowledge and ‘practical’ experience can be bridged in the context of a manager's exercise of judgement. It examines the role…

Abstract

This paper considers how the gap between ‘academic’ knowledge and ‘practical’ experience can be bridged in the context of a manager's exercise of judgement. It examines the role of the manager from three different perspectives in order to explain why the gap has a tendency to appear, and then suggests the concept of a decision‐making framework as a model of the means by which a manager exercises judgement. After describing the nature of this framework and its constituent elements, the paper considers the effects of different developmental methods on the framework and therefore on the quality of judgement. The paper concludes that support must be given to a new institution‐based educational perspective if the aim of developing the quality of judgement is to be achieved, and thereby the gap bridged.

Details

Personnel Review, vol. 7 no. 2
Type: Research Article
ISSN: 0048-3486

Article
Publication date: 13 March 2019

Petra Habets, Inge Jeandarme and Harry G. Kennedy

Criteria to determine in which level of security forensic patients should receive treatment are currently non-existent in Belgium. Research regarding the assessment of security…

Abstract

Purpose

Criteria to determine in which level of security forensic patients should receive treatment are currently non-existent in Belgium. Research regarding the assessment of security level is minimal and few instruments are available. The DUNDRUM toolkit is a structured clinical judgement instrument that can be used to provide support when determining security level. The purpose of this paper is to investigate the applicability and validity of the DUNDRUM-1 in Flanders.

Design/methodology/approach

The DUNDRUM-1 was scored for 50 male patients admitted at the forensic units in the public psychiatric hospital Rekem. Some files were rated by three researchers who were blind to participants’ security status, resulting in 33 double measurements.

Findings

Almost all files (96 per cent) contained enough information to score the DUNDRUM-1. Average DUNDRUM-1 final judgement scores were concordant with a medium security profile. No difference was found between the current security levels and the DUNDRUM-1 final judgement scores. Inter-rater reliability was excellent for the DUNDRUM-1 final judgement scores. On item level, all items had excellent to good inter-rater reliability with the exception of one item institutional behaviour which had an average inter-rater reliability.

Practical implications

The DUNDRUM-1 can be a useful tool in Flemish forensic settings. It has good psychometric properties. More research is needed to investigate the relationship between DUNDRUM-1 scores and security level decisions by the courts.

Originality/value

This is the first study that investigated the applicability of the DUNDRUM-1 in a Belgian setting, also a relative large number of repeated measurements were available to investigate the inter-rater reliability of the DUNDRUM-1.

Details

Journal of Forensic Practice, vol. 21 no. 1
Type: Research Article
ISSN: 2050-8794

Keywords

Article
Publication date: 1 June 1991

Nada R. Sanders and Larry P. Ritzman

The conditions under which forecasts from expert judgementoutperform traditional quantitative methods are investigated. It isshown that judgement is better than quantitative…

2929

Abstract

The conditions under which forecasts from expert judgement outperform traditional quantitative methods are investigated. It is shown that judgement is better than quantitative techniques at estimating the magnitude, onset, and duration of temporary change. On the other hand, quantitative methods provide superior performance during periods of no change, or constancy, in the data pattern. These propositions were tested on a sample of real business time series. To demonstrate how these propositions might be implemented, and to assess the potential value of doing so, a simple rule is tested on when to switch from quantitative to judgemental forecasts. The results show that it significantly reduces forecast error. These findings provide operations managers with some guidelines as to when (and when not) they should intervene in the forecasting process.

Details

International Journal of Operations & Production Management, vol. 11 no. 6
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 1 December 1995

Michael Wright

Considers past research undertaken in the area of adult moral andethics education, in order to establish whether moral judgement andethical behaviour can be learnt by adults…

5297

Abstract

Considers past research undertaken in the area of adult moral and ethics education, in order to establish whether moral judgement and ethical behaviour can be learnt by adults through an education experience. Also seeks to identify those education media which best facilitate learning of good moral behaviour and ethical judgement. Concludes that research to date has not adequately proved the widely assumed link between teaching and learning of moral judgement and ethical behaviour. This link is important, particularly when education is perceived by many to be the best means of developing good moral judgement and ethical behaviour in the modern business environment. Raises a number of additional issues related to the topic and suggests several areas of future research opportunity.

Details

Management Decision, vol. 33 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 8 May 2017

Geoff Dean and Graeme Pettet

The purpose of this paper is to explore two distinct yet complimentary “structured professional judgement (SPJ)” approaches to terrorist/extremist risk assessment on the vexing…

2285

Abstract

Purpose

The purpose of this paper is to explore two distinct yet complimentary “structured professional judgement (SPJ)” approaches to terrorist/extremist risk assessment on the vexing issue of how best to deal with the subjectivity inherently involved in professional judgement.

Design/methodology/approach

An SPJ methodology is considered the best practice approach for assessing terrorism risk. Currently there are four specific terrorism risk instruments that have been published in the literature. Two of these SPJ tools are examined in detail, namely the Violent Extremist Risk Assessment tool (Pressman, 2009; Pressman et al., 2012) and the Structured Assessment of Violent Extremism (SAVE) tool (Dean, 2014). The paper critically unpacks the conceptual and methodological stumbling blocks of an SPJ methodology for controlling human subjectivity.

Findings

The paper presents the case for adopting a “controlling in” approach rather than a “controlling out” approach of an analyst’s subjective tacit (in-the-head) knowledge inherent in their professional judgement. To have a quantifiable SPJ tool that triangulates the multi-dimensionality of terrorism risk which can validate an analyst’s professional judgement is the next logical step in terrorist/extremist risk assessment work. The paper includes a case example of this “controlling in” approach and the validation methodology used by the SAVE software system.

Practical implications

The implications for practice range from incorporating the SAVE system in operational policing/national security work with its quantitative nature, triangulated risk scores, visualisation output of a prioritised case report with in-built alerts, to the required training for system calibration to enhance user proficiency.

Originality/value

This is a highly original and innovative paper as this type of quantified SPJ tool (SAVE) has up until now never been applied before in terrorist/extremist risk assessment work.

Details

Journal of Forensic Practice, vol. 19 no. 2
Type: Research Article
ISSN: 2050-8794

Keywords

21 – 30 of over 76000