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Article
Publication date: 1 January 1994

AN EMPRICIAL STUDY OF UNAUTHORIZED SOFTWARE COPYING AMONG PROFESSIONAL ACCOUNTANTS

Kenneth L.K. Yiu

This paper presents results from a study on Unauthorized Software Copying among a group of professional computer end users. The magnitude of the practice is measured…

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This paper presents results from a study on Unauthorized Software Copying among a group of professional computer end users. The magnitude of the practice is measured. Attitudes of users towards the issue are identified.

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Asian Review of Accounting, vol. 2 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/eb060648
ISSN: 1321-7348

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Book part
Publication date: 14 September 2007

Author Index

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Handbook of Transport Modelling
Type: Book
DOI: https://doi.org/10.1108/9780857245670-042
ISBN: 978-0-08-045376-7

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Book part
Publication date: 3 July 2017

Linking the Ethics and Management Control Literatures ☆

Kenneth A. Merchant and Lourdes Ferreira White

This paper examines the linkages between the ethics and management control literatures and suggests some potentially fruitful areas for future research and for integration…

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Abstract

Purpose

This paper examines the linkages between the ethics and management control literatures and suggests some potentially fruitful areas for future research and for integration in the classroom.

Methodology/approach

We review topics in the ethics and management control literatures organizing them around the six modules used in the accounting ethics course taught at the University of Southern California: (a) professional standards, (b) distinguishing right from wrong, (c) understanding why (good) people do bad things, (d) getting employees to behave ethically (corporate ethics programs), (e) getting people to speak up when they see something wrong taking place (Giving Voice to Values), and (f) whistleblowing (the last resort).

Findings

While we find many topics where ethics and management control are concerned with similar issues, there are very few papers that approach these topics from the two perspectives.

Originality/value

We provide an overview of topics where ethics and management control overlap, and highlight the need for greater convergence between the two literatures. By linking MCS and ethics, organizations can provide a framework to promote behavior that both contributes to the achievement of the organization’s objectives and also follows ethical principles. We comment on what may happen when ethics and management control diverge, and discuss controls that can promote a strong ethical climate.

Details

Advances in Management Accounting
Type: Book
DOI: https://doi.org/10.1108/S1474-787120170000028001
ISBN: 978-1-78714-530-6

Keywords

  • moral reasoning
  • organizational wrongdoing
  • corporate ethics programs
  • fraud detection
  • Giving Voice to Values
  • whistleblowing

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Article
Publication date: 6 August 2020

Best practices of organizational change for adopting alternative project delivery methods in the AEC industry

Khaled Medath Aldossari, Brian C. Lines, Jake B. Smithwick, Kristen C. Hurtado and Kenneth T. Sullivan

Although numerous studies have examined alternative project delivery methods (APDMs), most of these studies have focused on the relationship between these methods and…

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Purpose

Although numerous studies have examined alternative project delivery methods (APDMs), most of these studies have focused on the relationship between these methods and improved project performance. Limited research identifies how to successfully add these methods within architectural, engineering and construction (AEC) organizations. The purpose of this paper is to identifying organizational change management (OCM) practices that, when effectively executed, lead to increased success rates of adopting APDMs in owner AEC organizations.

Design/methodology/approach

Seven OCM practices were identified through a comprehensive literature review. Then, through a survey of 140 individuals at 98 AEC organizations, the relationships between OCM practices and organizational adoption of APDMs were established.

Findings

The findings indicate that OCM practices with the strongest relationship to successful APDM adoption are realistic timeframe, effective change agents, workloads adjustments, senior-leadership commitment and sufficient change-related training.

Practical implications

Adopting APDMs can be extremely difficult and requires significant organizational change efforts to ensure the change is a success. Organizations that are implementing APDMs for the first time should consider applying the OCM practices that this study identifies as most related to successful APDM adoption.

Originality/value

This study contributes to the existing body of knowledge by identifying the OCM practices that are most significantly associated with successfully adopting APDMs.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/ECAM-03-2020-0166
ISSN: 0969-9988

Keywords

  • Organizational change
  • Change management practices
  • AEC owner organization

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Book part
Publication date: 24 August 2004

Transportation Location and Environmental Justice: A US Perspective

Kingsley E. Haynes

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Handbook of Transport Geography and Spatial Systems
Type: Book
DOI: https://doi.org/10.1108/9781615832538-004
ISBN: 978-1-615-83253-8

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Book part
Publication date: 17 December 2016

Prelims

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Sociology Looking at Disability: What Did We Know and When Did We Know it
Type: Book
DOI: https://doi.org/10.1108/S1479-354720160000009015
ISBN: 978-1-78635-478-5

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Book part
Publication date: 15 August 2006

Selection criteria for a network design model with uncertain demand

Steven Cosares and Fred J. Rispoli

We address the problem of selecting a topological design for a network having a single traffic source and uncertain demand at the remaining nodes. Solving the associated…

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We address the problem of selecting a topological design for a network having a single traffic source and uncertain demand at the remaining nodes. Solving the associated fixed charge network flow (FCF) problem requires finding a network design that limits both the fixed costs of establishing links and the variable costs of sending flow to the destinations. In this paper, we discuss how to obtain a sequence of optimal solutions that arise as the demand intensity varies from low levels to high. One of the network design alternatives associated with these solutions will be chosen based upon the dominant selection criteria of the decision maker. We consider both probabilistic and non-probabilistic criteria and compare the network designs associated with each. We show that the entire sequence of optimal solutions can be identified with little more effort than solving a single FCF problem instance. We also provide solution approaches that are relatively efficient and suggest good design alternatives based upon approximations to the optimal sequence.

Details

Applications of Management Science: In Productivity, Finance, and Operations
Type: Book
DOI: https://doi.org/10.1016/S0276-8976(06)12010-6
ISBN: 978-0-85724-999-9

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Book part
Publication date: 12 November 2014

Forecasting the Net Asset Value of PRWCX

Kenneth D. Lawrence, Gary K. Kleinman and Sheila M. Lawrence

This research examines the use of a number of time series model structures of a moderate allocation mutual fund, PRWCX. PRWCX was rated as the top fund in its category…

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This research examines the use of a number of time series model structures of a moderate allocation mutual fund, PRWCX. PRWCX was rated as the top fund in its category during the past five years. The fund invests at least 50% of its total assets that the fund manager believes that have above average potential for capital growth. The remaining assets are generally invested in convertible securities, corporate and government debt bank loans, and foreign securities. Forecasting the total NAV of such a moderate allocation mutual fund, composed of an extremely large number of investments, requires a method that produces accurate results. These models are exponentially smoothing (single, double, and Winter’s Method), trend models (linear, quadratic, and exponential) are Box-Jenkins models.

Details

Advances in Business and Management Forecasting
Type: Book
DOI: https://doi.org/10.1108/S1477-407020140000010001
ISBN: 978-1-78441-209-8

Keywords

  • Time series modeling
  • asset allocation mutual funds
  • net asset value
  • forecasting

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Article
Publication date: 26 August 2014

Continuing professional development for middle leaders in primary schools in Hong Kong

Shun-wing Ng and Tsan-ming Kenneth Chan

The purpose of this paper is to report on an exploratory study regarding the present situation of middle managers in schools; their professional development needs; and…

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Purpose

The purpose of this paper is to report on an exploratory study regarding the present situation of middle managers in schools; their professional development needs; and requirements of middle leaders for quality school management so that contents of existing professional development programmes could be improved to meet the needs of middle leaders of primary school education.

Design/methodology/approach

Employing both quantitative and qualitative methods, this paper reports on a study of the training needs of middle leaders in primary schools in which their present situation, their needs for professional development and requirements for quality school management and leadership are explored. The study adopted survey questionnaires as the main method of data collection. To supplement quantitative data with regard to the professional development needs, six middle managers were purposefully selected for semi-structured interviews.

Findings

The findings suggest that there are insufficient training opportunities for middle leaders in primary schools and that there is a strong demand for including the notions of interpersonal skills, crisis management, resources management and understanding of education ordinances in the professional development curriculum for middle leaders. The study recommends that training programmes should exert focus on meeting the specific needs of middle leaders and the content and approach be multi-dimensional.

Originality/value

In spite of the small scale of the survey study, the data collected from individual in-depth interviews can provide the investigators with supplementary information on their professional development needs which also serves the purpose of triangulation. The finding can also be a very constructive reference for course providers who wish to re-engineer and improve the quality of professional development programmes for middle leaders. This may help arouse their interests and enhance their learning motivation.

Details

Journal of Educational Administration, vol. 52 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/JEA-07-2013-0077
ISSN: 0957-8234

Keywords

  • Primary schools
  • School leadership
  • School improvement
  • Needs assessment
  • Continuous professional development
  • Middle leaders

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Book part
Publication date: 24 August 2004

Design and Analysis of Transport Networks

Hai Yang and Xiaoning Zhang

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Handbook of Transport Geography and Spatial Systems
Type: Book
DOI: https://doi.org/10.1108/9781615832538-032
ISBN: 978-1-615-83253-8

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