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Article
Publication date: 13 November 2018

Kenneth J. Smith, David J. Emerson and Michael A. Schuldt

This paper aims to evaluate the efficacy of the Connor–Davidson Resilience Scale 10 (CD-RISC 10) (Campbell-Sills and Stein, 2007) for use in public accounting settings.

Abstract

Purpose

This paper aims to evaluate the efficacy of the Connor–Davidson Resilience Scale 10 (CD-RISC 10) (Campbell-Sills and Stein, 2007) for use in public accounting settings.

Design/methodology/approach

The analyses include an examination of possible demographic differences in overall score, the scale’s factor structure, the invariance of its factor structure across gender and age groups, the scale’s reliability and its convergent and divergent validity.

Findings

There are significant gender and age group difference in scores, but a common univariate factor structure for the scale. The authors further find that a two-factor solution provides a superior fit to the data compared to the single factor structure used in the most prior research. Spearman–Brown reliability coefficients, item-total correlations and coefficient alphas each support the reliability of the items loading on the scale for the full sample, as well as for each of the above-referenced demographic subsamples.

Research limitations/implications

Limitations are acknowledged related to the use of self-report measures, absence of test-retest score comparisons and convergent and divergent assessments limited to the heterotrait–homomethod approach.

Practical implications

The CD-RISC 10 is an expedient resilience measure, as it can be completed and scored in just a few minutes. Human resource administrators at public accounting firms can use it as an initial screening measure to identify staff who might benefit from resilience training. The paper adds to the appreciation of what not to do in the face of crisis by the government and those in charge of large accounting organizations.

Social implications

The CD-RISC 10 can be used in research and clinical efforts to reduce voluntary turnover of audit staff and enhance the well-being of auditors in the workplace.

Originality/value

This study provides empirical evidence that the CD-RISC 10 is a valid and reliable measure for future assessments of auditor resilience levels.

Details

Journal of Accounting & Organizational Change, vol. 14 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 March 1985

Kenneth Davidson

Strategic investment theory establishes a framework for discussing the benefits of acquisitions. However, these theories do not provide automatic answers to investment questions.

Abstract

Strategic investment theory establishes a framework for discussing the benefits of acquisitions. However, these theories do not provide automatic answers to investment questions.

Details

Journal of Business Strategy, vol. 6 no. 1
Type: Research Article
ISSN: 0275-6668

Article
Publication date: 1 July 1990

Ernest Raiklin

The monograph argues that American racism has two colours (whiteand black), not one; and that each racism dresses itself not in oneclothing, but in four: (1) “Minimal” negative…

1202

Abstract

The monograph argues that American racism has two colours (white and black), not one; and that each racism dresses itself not in one clothing, but in four: (1) “Minimal” negative, when one race considers another race inferior to itself in degree, but not in nature; (2) “Maximal” negative, when one race regards another as inherently inferior; (3) “Minimal” positive, when one race elevates another race to a superior status in degree, but not in nature; and (4) “Maximal” positive, when one race believes that the other race is genetically superior. The monograph maintains that the needs of capitalism created black slavery; that black slavery produced white racism as a justification for black slavery; and that black racism is a backlash of white racism. The monograph concludes that the abolition of black slavery and the civil rights movement destroyed the social and political ground for white and black racism, while the modern development of capitalism is demolishing their economic and intellectual ground.

Details

International Journal of Social Economics, vol. 17 no. 7/8
Type: Research Article
ISSN: 0306-8293

Keywords

Content available
Book part
Publication date: 3 December 2016

Paul R. Carlile, Steven H. Davidson, Kenneth W. Freeman, Howard Thomas and N. Venkatraman

Abstract

Details

Reimagining Business Education
Type: Book
ISBN: 978-1-78635-368-9

Book part
Publication date: 19 July 2022

Ericka L. Galegher, Petrina M. Davidson, Joseph Elefante, Guadalupe Bright and Lisa Damaschke-Deitrick

The objective of this chapter is to analyze educational leadership policy in New Jersey, US, and Ontario, Canada, focusing on the inclusion of the unique needs of systematically

Abstract

The objective of this chapter is to analyze educational leadership policy in New Jersey, US, and Ontario, Canada, focusing on the inclusion of the unique needs of systematically marginalized students, specifically refugees and forced immigrant (RFI) youth. Modes of inquiry are qualitative document analysis of New Jersey and Ontario leadership policies, preparation requirements, and standards. The objective of this paper is to present an extensive literature review of policies related to educational leadership and supporting RFI youth and their teachers as well as to reveal gaps in policies and examine pre- and in-service training requirements. Within the field of comparative and international education, this chapter highlights the institutionalization of trends in educational leadership at state or provincial levels and how these macro-level policies influence educators’ abilities to meet the needs of students from marginalized communities, such as refugees and immigrants.

Details

Annual Review of Comparative and International Education 2021
Type: Book
ISBN: 978-1-80382-618-9

Keywords

Article
Publication date: 1 January 1985

Kenneth Simmonds

Summary This paper presents the case for a geocentric approach to global strategy formation. It describes the geographic adjustments that are the embodiment of both attack and…

2472

Abstract

Summary This paper presents the case for a geocentric approach to global strategy formation. It describes the geographic adjustments that are the embodiment of both attack and defence under global competition, and the geographic units that multinationals adopt as their primary organizational units to identify and carry out these adjustments. In addition to actions with local effects, global competitive performance demands actions from these primary units which will have payoffs accruing to other units. The geocentric approach to global strategy endeavours to identify and stimulate these cross‐unit opportunities through collaboration among units and the centre. The consequent needs at unit level for information on the global competitive situation are examined, as well as some common impediments to geocentric collaboration imposed by the design of planning, accounting and reporting systems.

Details

International Marketing Review, vol. 2 no. 1
Type: Research Article
ISSN: 0265-1335

Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

Content available
Book part
Publication date: 3 December 2016

Paul R. Carlile, Steven H. Davidson, Kenneth W. Freeman, Howard Thomas and N. Venkatraman

Abstract

Details

Reimagining Business Education
Type: Book
ISBN: 978-1-78635-368-9

Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…

16237

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 9 May 2012

Kenneth J. Smith, George S. Everly and G. Timothy Haight

The Stress Arousal Scale (SAS; Everly, Sherman, & Smith, 1989) is a 20-item psychometric instrument designed to measure cognitive–affective precipitators of the physiological…

Abstract

The Stress Arousal Scale (SAS; Everly, Sherman, & Smith, 1989) is a 20-item psychometric instrument designed to measure cognitive–affective precipitators of the physiological stress response. The SAS has been utilized in a number of studies that have examined various relations between stress arousal and its antecedents and consequences in the accounting work environment. This study introduces a new version of this scale, the SAS4, developed based on the Perseverative Cognition Hypothesis (Brosschot, Gerin, & Thayer, 2006). It is hypothesized that this new scale has internal consistency, test–retest reliability, and both convergent and divergent validity as well as significant correlation with the balance of the items on the original scale. These predictions are tested with a sample of American Institute of Certified Public Accountants (AICPA) members employed in public accounting, and four independent samples of undergraduate business students. The results indicate that the SAS4 is a valid and reliable psychometric measure with potential benefits in terms of its congruence with recent theoretical and empirical advances in the etiology of stress, as well as its administrative efficiency for those seeking to further examine the stress dynamic among accountants in the workplace.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

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