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1 – 10 of 88Mahdi Salehi and Safoura Rouhi
This study examines whether the auditor's self-esteem and narcissism affect sharing their knowledge with their colleagues and, if practical, increase or decrease knowledge sharing.
Abstract
Purpose
This study examines whether the auditor's self-esteem and narcissism affect sharing their knowledge with their colleagues and, if practical, increase or decrease knowledge sharing.
Design/methodology/approach
This study uses a questionnaire to measure the employed variables: self-esteem, narcissism and knowledge-sharing. The study's statistical population includes auditors membered in the Association of Iranian Certified Public Accountants (AICPA), through which the statistical sample is 153 auditors chosen to analyze the collected information. Finally, the survey-based approach is employed to test the association between variables.
Findings
The results showed a positive and significant relationship between the positive dimension of self-esteem and knowledge sharing of auditors. In contrast, the effect of the negative dimension of self-esteem and narcissism on knowledge sharing is negative and significant.
Practical implications
According to the importance of particular personality traits in audit staff and their impact on improving the efficiency and performance of auditors, audit firms are recommended to employ audit staff suitable for their organizational objectives by taking some psychological tests during recruitment.
Originality/value
The findings expand knowledge sharing and create a new perspective in related research since this is among the pioneer studies investigating the impact of personality traits of individual auditors, particularly narcissism and self-esteem, on encouraging them to share knowledge.
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This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study…
Abstract
This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study analyzes the role that domination plays in conflicts among intimates. As the family engages in repeated conflicts over roles, the family also engages in negotiations over the family order, what role each party should play, interpretations of past events, and plans for the future. These conflicts take place against a backdrop of patriarchy that asymmetrically distributes power in the family to determine the family order. The data from this study come from a content analysis of mothers with substance use problems as depicted in the reality television show Intervention. The conflicts in these families reveal that these families develop a grinding family order in which families engaged in repeated conflict but also continued to operate as and identify as a family. These conflicts are shaped by and reinforce patriarchal expectations that mothers are central to family operation. The intervention at the end of each episode offered an opportunity for the family to engage in a concerted campaign to try to force the mother into treatment and reestablish the family order.
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Indigenous students that live in poverty experience contextual socio-economic factors with residual effects of lower educational outcomes than their non-Indigenous counterparts…
Abstract
Indigenous students that live in poverty experience contextual socio-economic factors with residual effects of lower educational outcomes than their non-Indigenous counterparts. Indigenous children that live in poverty often have fewer resources, are segregated, and continue to be marginalized in the classroom. The vicious cycle of low education levels for Indigenous peoples confines them to low paying employment or unemployment that results in ongoing poverty or being a statistic categorized as the working poor. The purpose of this research was to gain a better understanding of the strategies that teachers have animated in their classrooms, which they perceived to be successful in encouraging Indigenous students to attend school, remain in school, complete course credits, and persevere to graduate from high school. The intent was to discover the how-to strategies and advance working knowledge of pedagogical practices leading to improved educational experiences and achievement levels for Indigenous students. This chapter will present the observations and qualitative findings of the case studies conducted in New Zealand and Canada, wherein 14 teachers described what they did and what it looked like in their classrooms. A constructivist approach was utilized to make meaning and gain the interpretations from the participants. This was achieved by first viewing the interactions in the classrooms and, through the interview process, being able to garner a better understanding of what was witnessed from the point of view of the participants.
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Yun Shen, Vito Mollica and Aldo Fortunato Dalla Costa
This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of…
Abstract
Purpose
This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism.
Design/methodology/approach
The authors test the relation between CEO narcissism and accounting conservatism for a sample of 907 US companies and their corresponding CEOs for the period between 2010 and 2018. The authors apply three established models of accounting conservatism and measure executives' narcissism using a non-intrusive approach ubiquitous in the literature.
Findings
The authors find that CEO narcissism is associated with speculative accounting practices in the form of timely recognition of positive news and more prudent financial reporting of anticipated negative news. The authors provide the first empirical evidence that, despite its well-known negative effects on corporate financial reporting, executive narcissism can also produce positive outcomes.
Originality/value
While managerial overconfidence has received much attention, the effects of executives' narcissism are still widely unexplored (Chatterjee and Hambrick, 2007). The authors thus contribute to the literature by investigating the relationship between CEOs' narcissism and accounting conservatism. The authors conjecture CEO narcissism should have a twofold effect on prudent financial reporting. On the one hand, CEOs' narcissism should be associated with low levels of unconditional conservatism due to excessively fast good news recognition. On the other hand, narcissistic executives should be associated with early recognition of negative news and hence with higher levels of conditional conservatism.
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Matthew Pointon, Geoff Walton, Martin Turner, Michael Lackenby, Jamie Barker and Andrew Wilkinson
This paper intends to explore the relationship between participants' eye fixations (a measure of attention) and durations (a measure of concentration) on areas of interest within…
Abstract
Purpose
This paper intends to explore the relationship between participants' eye fixations (a measure of attention) and durations (a measure of concentration) on areas of interest within a range of online articles and their levels of information discernment (a sub-process of information literacy characterising how participants make judgements about information).
Design/methodology/approach
Eye-tracking equipment was used as a proxy measure for reading behaviour by recording eye-fixations, dwell times and regressions in males aged 18–24 (n = 48). Participants' level of information discernment was determined using a quantitative questionnaire.
Findings
Data indicates a relationship between participants' level of information discernment and their viewing behaviours within the articles' area of interest. Those who score highly on an information discernment questionnaire tended to interrogate the online article in a structured and linear way. Those with high-level information discernment are more likely to pay attention to an article's textual and graphical information than those exhibiting low-level information discernment. Conversely, participants with low-level information discernment indicated a lack of curiosity by not interrogating the entire article. They were unsystematic in their saccadic movements spending significantly longer viewing irrelevant areas.
Social implications
The most profound consequence is that those with low-level information discernment, through a lack of curiosity in particular, could base their health, workplace, political or everyday decisions on sub-optimal engagement with and comprehension of information or misinformation (such as fake news).
Originality/value
Ground-breaking analysis of the relationship between a persons' self-reported level of information literacy (information discernment specifically) and objective measures of reading behaviour.
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