Search results

This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal organisational components established by the Institute of Chartered Accountants in Ireland (ICAI) to administer its disciplinary decision‐making process up to December 1999.

The paper uses evidence gathered from a series of in‐depth interviews with members of the ICAI disciplinary and investigation committees.

Illuminates the internal tensions and conflicts permeating the disciplinary decision‐making process of the ICAI and the influence key organisational components have on resolving these conflicts through their encouragement of decision making driven by a preferred reasoning or logic of action.

The evidence presented questions the public interest proclamations of the ICAI with respect to its disciplinary procedures pre‐December 1999. It further exposes the tensions between profession protection and society protection motives in the disciplinary decision making of accounting bodies.

This paper represents a first attempt at getting inside the disciplinary decision‐making process of a professional accounting body to examine the process using the voices of process participants.

The article applies the citizen science phenomenon – i.e. lay people involvement in research endeavours aimed at pushing forward scientific knowledge – to healthcare. Attention is paid to initiatives intended to tackle the COVID-19 pandemic as an illustrative case to exemplify the contribution of citizen science to system-wide innovation in healthcare.

A mixed methodology consisting of three sequential steps was developed. Firstly, a realist literature review was carried out to contextualize citizen science to healthcare. Then, an account of successfully completed large-scale, online citizen science projects dealing with healthcare and medicine has been conducted in order to obtain preliminary information about distinguishing features of citizen science in healthcare. Thirdly, a broad search of citizen science initiatives targeted to tackling the COVID-19 pandemic has been performed. A comparative case study approach has been undertaken to examine the attributes of such projects and to unravel their peculiarities.

Citizen science enacts the development of a lively healthcare ecosystem, which takes its nourishment from the voluntary contribution of lay people. Citizen scientists play different roles in accomplishing citizen science initiatives, ranging from data collectors to data analysts. Alongside enabling big data management, citizen science contributes to lay people's education and empowerment, soliciting their active involvement in service co-production and value co-creation.

Citizen science is still underexplored in healthcare. Even though further evidence is needed to emphasize the value of lay people's involvement in scientific research applied to healthcare, citizen science is expected to revolutionize the way innovation is pursued and achieved in the healthcare ecosystem. Engaging lay people in a co-creating partnership with expert scientist can help us to address unprecedented health-related challenges and to shape the future of healthcare. Tailored health policy and management interventions are required to empower lay people and to stimulate their active engagement in value co-creation.

Citizen science relies on the wisdom of the crowd to address major issues faced by healthcare organizations. The article comes up with a state of the art investigation of citizen science in healthcare, shedding light on its attributes and envisioning avenues for further development.

Seeking to clarify the concept of lying, I deal with several topics on which ideas vary. I consider the symbolic, intentional, misleading, and relational character of lies, and include secrecy and other forms of deliberate deception within lies on the basis of these components. Next, I distinguish between human and nonhuman deception, invoking the concepts of symbols, role‐taking, self, and mind. Following this, I present several representative categories of the infinite array of benign and exploitive social contexts in which lying occurs. In a brief discussion, I then impugn the commonly‐used notion of “self‐deception” as internally contradictory. And, finally, I describe both negative and positive consequences of deception in human affairs.

The purpose of this paper is to determine the structure of nilpotent (n+6)-dimensional n-Lie algebras of class 2 when n≥4.

By dividing a nilpotent (n+6)-dimensional n-Lie algebra of class 2 by a central element, the authors arrive to a nilpotent (n+5) dimensional n-Lie algebra of class 2. Given that the authors have the structure of nilpotent (n+5)-dimensional n-Lie algebras of class 2, the authors have access to the structure of the desired algebras.

In this paper, for each n≥4, the authors have found 24 nilpotent (n+6) dimensional n-Lie algebras of class 2. Of these, 15 are non-split algebras and the nine remaining algebras are written as direct additions of n-Lie algebras of low-dimension and abelian n-Lie algebras.

This classification of n-Lie algebras provides a complete understanding of these algebras that are used in algebraic studies.

The purpose of this paper is to analyse employees’ lying behaviour and its findings have important implication for the management and prevention strategies of lying in the workplace. Employee lying has caused both reputational and financial damage to employers, organisations and public authorities. This study adopts a psycho-cognitive perspective to examine the mechanism of lying reduction and the influence envy has on lying behaviour.

Incorporating social comparison phenomenon and cognate studies this study suggests that envy may restrain people from lying in the workplace. Specific hypotheses are developed and tested with 271 participants using dice game scenarios.

Research findings have found that people are likely to lie if lying brings them benefits. However, the findings also reveal that the envy aroused between two people may act as a psychological barrier to reduce the tendency to lie.

The research findings have provided an alternative perspective to the current prevailing view of envy as a negative emotion. Envy need not always be negative. Envy can provide an internal drive for people to work harder and enhance themselves but it can also act as a brake mechanism and self-regulator to reduce lying, and thereby has a potentially positive value.

This study investigates how two situational elements influence people's propensity to lie about their own performance. We hypothesized that (a) people are more likely to lie when rewarded for doing so, (b) performance pressures at work lead people to lie about their performance, and c) the joint effect of the two elements led to the highest level of lying. Reward and pressure were manipulated in an experiment with 140 participants. The findings support both hypotheses. The results have implications for the manner in which corporations pressure and reward their employees, suggesting that unsavory behavior such as lying is a natural outgrowth of high pressure, high reward work situations.

This paper investigates the use of deception in two negotiation studies. Study 1 (N = 80) demonstrates that direct questions and solidarity curtail deception. Study 2 (N = 74 dyads) demonstrates that direct questions are particularly effective in curtailing lies of omission, but may actually increase the incidence of lies of commission. These findings highlight the importance of misrepresentation to the negotiation process and suggest approaches for contending with deception.

This paper examines the process of corporate downsizing and its implications for communicating employee lay‐offs. In an effort to please one set of stakeholders (investors, creditors, shareholders, analysts and others), management may be faced with difficult and unpleasant communication choices as they confront another set of stakeholders (employees, customers, community members and elected officials). The objective in each case is to restructure the organisation, control costs and return to profitability without alienating or traumatising the very people who helped create wealth and productivity for the organisation. This paper reviews current practice, an extended case example, and provides ten specific suggestions for planning and communicating employee lay‐offs.

This paper looks at professional and philosophical concerns about intentional deception and lies by professionals to clients. The implications for forensic practice are discussed.

While prior work has focused on the importance of visual access and visual cues to targets of deception, this article highlights its importance to deceivers. We introduce a new approach for conceptualizing deception and distinguish between two types of lies according to the relative value to the deceiver of being able to monitor the target's reaction to the lie; deceivers telling monitoring‐dependent lies benefit significantly more from being able to monitor their target than do deceivers telling monitoring‐independent lies. We examine this distinction and its implications for the strategic use of deception, by manipulating visual access in a negotiation experiment with teleconference and videoconference media. We find consistent differences between deceivers use of and consequences of these two types of lies as a function of visual access. First, the use of monitoring‐dependent lies was significantly greater with visual access than without it, while the use of monitoring‐independent lies was unaffected by visual access. Second, consistent with our conceptu‐alization, participants who lied were trusted less by their counterpart than were participants who did not lie, except when participants with visual access told monitoring‐dependent lies. In these cases deceivers were actually trusted more by their counterpart than participants who did not lie. These results support our conceptualization and suggest that visual access may actually harm potential targets of deception—by increasing their risk of being deceived and inappropriately increasing their interpersonal trust.