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1 – 10 of over 162000The objective of this paper is to contribute to the accounting education literature by demonstrating that there are significant differences in judgments between Australian and…
Abstract
The objective of this paper is to contribute to the accounting education literature by demonstrating that there are significant differences in judgments between Australian and Chinese subjects studying within an Australian university with respect to an important issue in accounting, namely, aggressive financial reporting practices. Aggressive financial reporting is the exercise of professional judgment by accountants (including students preparing for a career in accounting) that fails to depict ‘financial reality’. Our study provides some evidence on the influence of culture (operationalised as one's ethnic background), as well as a personal belief variable, ‘belief in a just world’, on students acceptance of aggressive financial reporting practices. The results have implications for improving accounting education. We suggest that assumptions about uniformity in perceiving Western notions of independence and objectivity embedded in official national and international accounting pronouncements are reflections of ‘culture‐blindness’. Additionally, we suggest that accounting educators may like to ensure that the meanings intended in the official accounting pronouncements which are used as primary teaching material are conveyed to students within specific cultural contexts. Moreover, accounting educators and students need to pay greater attention to the role of various contextual factors in the international accounting harmonisation process.
Here Marx's philosophy is dissected from the angle of bourgeois capitalism which he, Marx, sought to overcome. His social, political and economic ideas are criticised. Although it…
Abstract
Here Marx's philosophy is dissected from the angle of bourgeois capitalism which he, Marx, sought to overcome. His social, political and economic ideas are criticised. Although it is noted that Marx wanted to ameliorate human suffering, the result turned out to be Utopian, contrary to his own intentions. Contrary to Marx, it is individualism that makes the best sense and capitalism that holds out the best hope for coping with most of the problems he sought to solve. Marx's philosophy is alluring but flawed at a very basic level, namely, where it denies the individuality of each person and treats humanity as “an organic body”. Capitalism, while by no means out to guarantee a perfect society, is the best setting for the realisation of the diverse but often equally noble human goals of its membership.
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Fullchis Nurtjahjani, Ridolof Wenand Batilmurik, Ayu Fury Puspita and Jappy Parlindungan Fanggidae
This study aims to investigate the mediating and moderating effects of psychological ownership and belief in just world in the relationship between transformational leadership and…
Abstract
Purpose
This study aims to investigate the mediating and moderating effects of psychological ownership and belief in just world in the relationship between transformational leadership and work engagement.
Design/methodology/approach
The data were collected from 183 lecturers who teach in an Indonesian university. The questionnaires covered transformational leadership, psychological ownership, belief in just world and work engagement. The collected data were examined with structural equation model analysis.
Findings
The results demonstrated a significant moderated mediation index, which indicated that the relationship between transformational leadership and work engagement is mediated by psychological ownership and is moderated by belief in just world.
Practical implications
To achieve higher work engagement, organizations should increase employees’ feelings of ownership and boost just world belief.
Originality/value
The present study offers new insight on how personality trait plays a moderating role in the relationship between transformational leadership and work engagement.
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In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of…
Abstract
In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of institutional logics which I have sought to develop as a religious sociology of institution. I examine how Schatzki and I both differently locate our thinking at the level of practice. In this essay I also explore the possibility of appropriating Heidegger’s religious ontology of worldhood, which Schatzki rejects, in that project. My institutional logical position is an atheological religious one, poly-onto-teleological. Institutional logics are grounded in ultimate goods which are praiseworthy “objects” of striving and practice, signifieds to which elements of an institutional logic have a non-arbitrary relation, sources of and references for practical norms about how one should have, make, do or be that good, and a basis of knowing the world of practice as ordered around such goods. Institutional logics are constellations co-constituted by substances, not fields animated by values, interests or powers.
Because we are speaking against “values,” people are horrified at a philosophy that ostensibly dares to despise humanity’s best qualities. For what is more “logical” than that a thinking that denies values must necessarily pronounce everything valueless? Martin Heidegger, “Letter on Humanism” (2008a, p. 249).
Roots of global Terrorism are in ‘failed’ states carved out of multiracial empires after World Wars I and II in name of ‘national self‐determination’. Both sides in the Cold War…
Abstract
Roots of global Terrorism are in ‘failed’ states carved out of multiracial empires after World Wars I and II in name of ‘national self‐determination’. Both sides in the Cold War competed to exploit the process of disintegration with armed and covert interventions. In effect, they were colluding at the expense of the ‘liberated’ peoples. The ‘Vietnam Trauma’ prevented effective action against the resulting terrorist buildup and blowback until 9/11. As those vultures come home to roost, the war broadens to en vision overdue but coercive reforms to the postwar system of nation states, first in the Middle East. Mirages of Vietnam blur the vision; can the sole Superpower finish the job before fiscal and/or imperial overstretch implode it?
Lindsey N. Godwin, Pascal Kaplan and Kristin Bodiford
The very nature of organizational life is transforming as collaborative technologies erase the prerequisite of co-location for collaboration. Using three example cases of which we…
Abstract
The very nature of organizational life is transforming as collaborative technologies erase the prerequisite of co-location for collaboration. Using three example cases of which we have been a part, World Vision, the American Society for Association Executives, and Healthy Kids Healthy Schools, we illustrate how such technology is also augmenting the generative capacity of the Appreciative Inquiry (AI) Summit methodology. We then use the five principles of wikinomics that Tapscott and Williams (2010) identify as keys for organizational thrival into today’s digitally connected world: collaboration, openness, sharing, integrity, and interdependence, as a lens for examining how the virtually connected AI Summit is a whole-system change methodology that helps to promote these principles. The chapter concludes with lessons on integrating collaborative technology into summit designs and opportunities for future experiments in this domain.
Citizen willingness to participate in social action depends, in part, on certain beliefs about the world and one's power to initiate change. This study examines how belief in a…
Abstract
Citizen willingness to participate in social action depends, in part, on certain beliefs about the world and one's power to initiate change. This study examines how belief in a just world (BJW) affects willingness to participate in social action. The model also incorporates antecedents to BJW, including personality factors (authoritarianism, self-esteem, powerlessness); political orientation (national identity, patriotism); social characteristics (religiosity, ethnicity, education, income); and the relationships among these factors. Data are from a representative sample of the Jewish Israeli population. Findings indicate that as BJW decreases, so to does the willingness to act, and that personality, political, and social characteristics influence both BJW and willingness to participate in social action.
A surface view of monotheistic or “Western” religions might lead some to infer a singularity to truth that is inconsistent with paradoxical thinking. The author explores a key…
Abstract
A surface view of monotheistic or “Western” religions might lead some to infer a singularity to truth that is inconsistent with paradoxical thinking. The author explores a key Biblical narrative common to both Judaism and Christianity – the story of origins that unfolds in the Garden of Eden. The author posits that the foundations of those belief systems, and particularly those of Christian theology, are paradoxical as evidenced in their historic texts (i.e., the Old and New Testaments of the Bible). A foundational paradox of an “ought versus is” (ideal vs. actual) tension that underlies or intertwines in knot-like fashion with other paradoxes is identified in ways that account for a current world view marked by temporality (in tension with eternality) and becoming (in tension with being). These tensions are made salient as humans continually work toward ideals that seem always just out of reach. Paradox conceptualization is also expanded to propose the notion of mutual embeddedness rather than mutual exclusivity of opposites. Implications for organizational paradoxes are explicated, along with directions for future research based on novel insights provided by the juxtaposition of religion and paradox.
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Asafa Jalata and Harry F. Dahms
To examine whether indigenous critiques of globalization and critical theories of modernity are compatible, and how they can complement each other so as to engender more realistic…
Abstract
Purpose
To examine whether indigenous critiques of globalization and critical theories of modernity are compatible, and how they can complement each other so as to engender more realistic theories of modern society as inherently constructive and destructive, along with practical strategies to strengthen modernity as a culturally transformative project, as opposed to the formal modernization processes that rely on and reinforce modern societies as structures of social inequality.
Methodology/approach
Comparison and assessment of the foundations, orientations, and implications of indigenous critiques of globalization and the Frankfurt School’s critical theory of modern society, for furthering our understanding of challenges facing human civilization in the twenty-first century, and for opportunities to promote social justice.
Findings
Modern societies maintain order by compelling individuals to subscribe to propositions about their own and their society’s purportedly “superior” nature, especially when compared to indigenous cultures, to override observations about the de facto logic of modern societies that are in conflict with their purported logic.
Research implications
Social theorists need to make consistent efforts to critically reflect on how their own society, in terms of socio-historical circumstances as well as various types of implied biases, translates into research agendas and propositions that are highly problematic when applied to those who belong to or come from different socio-historical contexts.
Originality/value
An effort to engender a process of reciprocal engagement between one of the early traditions of critiquing modern societies and a more recent development originating in populations and parts of the world that historically have been the subject of both constructive and destructive modernization processes.
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Grace Enriquez, Victoria Gill, Gerald Campano, Tracey T. Flores, Stephanie Jones, Kevin M. Leander, Lucinda McKnight and Detra Price-Dennis
The purpose of this paper is to provide a transcript of a dialogue among literacy educators and researchers on the impact of generative aritficial intelligence (AI) in the field…
Abstract
Purpose
The purpose of this paper is to provide a transcript of a dialogue among literacy educators and researchers on the impact of generative aritficial intelligence (AI) in the field. In the spring of 2023, a lively conversation emerged on the National Council of Research on Language and Literacy (NCRLL)’s listserv. Stephanie initiated the conversation by sharing an op-ed she wrote for Atlanta Journal-Constitution about the rise of ChatGPT and similar generative AI platforms, moving beyond the general public’s concerns about student cheating and robot takeovers. NCRLL then convened a webinar of eight leading scholars in writing and literacies development, inspired by that listerv conversation and an organizational interest in promoting intergenerational collaboration among literacy scholars.
Design/methodology/approach
As former doctoral students of two of the panel participants, webinar facilitators Grace and Victoria positioned themselves primarily as learners about this topic and gathered questions from colleagues, P-16 practitioners and those outside the field of education to assess the concerns and wonderings that ChatGPT and generative AI have raised. The following webinar conversation was recorded on two different days due to scheduling conflicts. It has been merged and edited into one dialogue for coherence and convergence.
Findings
Panel participants raise a host of questions and issues that go beyond topics of ethics, morality and basic writing instruction. Furthermore, in dialogue with one another, they describe possibilities for meaningful pedagogy and critical literacy to ensure that generative AI is used for a socially just future for students. While the discussion addressed matters of pedagogy, definitions of literacy and the purpose of (literacy) education, other themes included a critique of capitalism; an interrogation of the systems of power and oppression involved in using generative AI; and the philosophical, ontological, ethical and practical life questions about being human.
Originality/value
This paper provides a glimpse into one of the first panel conversations about ChatGPT and generative AI in the field of literacy. Not only are the panel members respected scholars in the field, they are also former doctoral students and advisors of one another, thus positioning all involved as both learners and teachers of this new technology.
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