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Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-807-0

Article
Publication date: 23 March 2023

Hannah M. Sunderman and Lindsay J. Hastings

Generativity, defined as care for the next generation, is a hallmark of developmental theory (Erikson, 1950). Mentoring is an antecedent to generativity (Doerwald et al., 2021)…

Abstract

Purpose

Generativity, defined as care for the next generation, is a hallmark of developmental theory (Erikson, 1950). Mentoring is an antecedent to generativity (Doerwald et al., 2021), with college students who mentor demonstrating higher generativity than their peers (Hastings et al., 2015). Yet no research has studied generativity development longitudinally among college students who mentor. This paper aims to discuss the aforementioned issue.

Design/methodology/approach

Using MANCOVA analyses, Study 1 (N = 91) cross-sectionally examined the influence of years spent mentoring on generativity levels among college students who mentor in the USA. Study 2 (N = 44) employed growth curve analyses (GCA) in multilevel modeling (MLM) to analyze longitudinal changes in generativity over three timepoints, each one year apart, while accounting for the influence of gender.

Findings

Although the results of the MANCOVA analyses in Study 1 were nonsignificant, Study 2 revealed a significant and positive increase in generative behavior. Specifically, generative behavior (e.g. teaching a skill or serving as a role model; McAdams and de St. Aubin, 1992) increased by 3.26 points, indicating that participants may have moved, for example, from performing a generative behavior never during the past two months to performing it more than once.

Originality/value

The current study advances the fields of college student development and mentoring by arguing for the utilization of mentoring interventions among college students to increase generativity and calling for changes to generativity measurement among collegiate populations.

Details

International Journal of Mentoring and Coaching in Education, vol. 12 no. 2
Type: Research Article
ISSN: 2046-6854

Keywords

Book part
Publication date: 18 September 2017

Teresa Stephenson, Gary Fleischman and Mark Peterson

This research explores the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those client motivations. The study builds…

Abstract

This research explores the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those client motivations. The study builds on limited previous research by examining preparers primarily from local firms rather than focusing solely on large international firms. The Gaps Model of Service Quality provides the theoretical lens for the paper. We employ the recently developed Taxpayer Motivation Scale (TMS) to measure four client motivations to hire a preparer: (1) saving money, (2) saving time, (3) legal compliance, and (4) protection from the IRS. We measure expectation gaps for those four motivations using matched tax preparer–tax client dyads.

We employ statistical sub-group analyses to investigate the effects of both clients’ and preparers’ demographic characteristics that influence tax-expectation gaps. Results suggest client gender plays a noteworthy role in predicting many of the gaps. In addition, complexity of tax returns, children in the home, and client perceptions of tax-preparer advocacy help explain gaps. Finally, female preparers appear to be relatively more sensitive to client needs. We conclude that tax preparers need to (1) better understand their clients’ motivations for hiring them and (2) reexamine marketing efforts to educate clients about preparer credentials and potential strategy options for tax preparation.

Article
Publication date: 20 February 2017

Tino Woschke, Heiko Haase and Jan Kratzer

This study deals with the impact of resource scarcity on the innovation performance of small- and medium-sized enterprises (SMEs). The purpose of this paper is to scrutinise…

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Abstract

Purpose

This study deals with the impact of resource scarcity on the innovation performance of small- and medium-sized enterprises (SMEs). The purpose of this paper is to scrutinise whether resource scarcity among SMEs has an effect on their innovation performance.

Design/methodology/approach

The sample was based on panel data for 302 SMEs from the mechanical and electrical engineering sectors. Firms were divided into four groups by resource scarcity: human resource scarcity, financial resource scarcity, both types of resource scarcity and no resource scarcity. To test for significant inter-group differences in innovation performance, multivariate analysis of covariance and a multiple discriminant function analysis were carried out.

Findings

The results indicated that resource scarcity can have a positive effect on incremental but not radical innovation performance in SMEs. However, the authors found this to be true for financial resource scarcity only.

Research limitations/implications

These results may not be applicable to all SMEs, as the authors only focused on the industries of mechanical and electrical engineering. Future studies should focus on analysing the internal structures of SMEs that led to this study’s results. More research should also be conducted on ways that resource-limited SMEs can appropriately conduct radical innovations. Finally, resources should be made available for both practitioners and academics, explaining why the acquisition of resources is not always be the best option in response to limited resources.

Practical implications

These results indicate that resource-constrained SMEs, especially those that struggle with limited finances, should concentrate their innovation activities on incremental rather than radical innovations.

Originality/value

This study closes the knowledge gap as to whether it is beneficial for resource-limited SMEs to focus on either incremental or radical innovation. From the theoretical viewpoint, the resource-based view provides two strategies for resource-limited SMEs: acquiring new resources or recombining available resources. The authors were able to clearly demonstrate for the first time that the recombination of resources is especially important for SMEs that specifically wish to pursue incremental innovation.

Details

Management Research Review, vol. 40 no. 2
Type: Research Article
ISSN: 2040-8269

Keywords

Book part
Publication date: 9 November 2004

Lynn Comer Jones, Ernest R. Larkins and Ping Zhou

In a supplemental analysis, Krawczyk and Sawyers (1995) (K&S) found evidence that variations in engagement letter language affect the likelihood that taxpayers hold CPAs…

Abstract

In a supplemental analysis, Krawczyk and Sawyers (1995) (K&S) found evidence that variations in engagement letter language affect the likelihood that taxpayers hold CPAs “responsible” for additional tax assessments, a broad measure of risk. We extend the K&S analysis by examining the effect of engagement letters on a larger set of precisely-defined tax practice risks. Our factor analysis identifies two risk constructs relating to client loss and reimbursement. MANCOVA shows that engagement letters reduce the likelihood of incurring both categories of risks. Also, some evidence suggests that higher-income participants are greater tax practice risks, and subjects with external loci of control represent higher client loss and reimbursement risks. Finally, we find that engagement letters reduce the percentage of professional fees subjects request as reimbursements following an unfavorable IRS audit and that prior legal suits, gender, age, and income level also may affect the fee reimbursement requested.

Details

Advances in Taxation
Type: Book
ISBN: 978-0-76231-134-7

Article
Publication date: 29 September 2022

Mohammad Reza Mohammadi, Seyed-Ali Mostafavi and Aref Khalkhali

Nutrition Bio Shield (NBS) supplement is a natural product that is processed from whole wheat grains. This study aims to determine its effects on depression, anxiety, stress and…

Abstract

Purpose

Nutrition Bio Shield (NBS) supplement is a natural product that is processed from whole wheat grains. This study aims to determine its effects on depression, anxiety, stress and food craving in women with depression and obesity in a double-blind randomized clinical trial.

Design/methodology/approach

Fifty-six eligible clients with body mass index ≥ 25 and mild or moderate depression signed the informed consent form. They were randomly assigned to receive daily 5 g of NBS or placebo. The assessments included the depression, anxiety and stress-21 questionnaire, food craving questionnaire, visual analogue scale for appetite, precise anthropometric measurements and body composition analyses. The assessments were conducted at the baseline and repeated after four and eight weeks. One month after the study completion, the participants’ weight was assessed. The authors analyzed the data by independent sample t-test, repeated measures analysis of variance and multivariate analyses of covariance (MANCOVA).

Findings

At the baseline, no significant differences were observed between the groups regarding the main and demographic variables. After four weeks, stress reduced significantly in the NBS group (p = 0.04), and after eight weeks, anxiety (p = 0.02), stress (p = 0.008) and food craving (p = 0.05) reduced significantly in the NBS group compared with the placebo. After controlling for the demographic variables and baseline measurements, MANCOVA model revealed a significant effect of NBS in reducing anxiety (Eta-squared = 0.28; p = 0.001) and stress (Eta-squared = 0.19; p = 0.009). Fisher’s exact test showed no significant difference regarding side effects between NBS and placebo (p = 0.47).

Originality/value

NBS supplement is a patent and natural product that is processed from whole wheat grains. This product was efficient in reducing stress and anxiety after controlling for demographic variables and baseline measurements compared with the placebo and was safe.

Details

Nutrition & Food Science , vol. 53 no. 5
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 5 September 2016

Kevin Watson, Boris Handal and Marguerite Maher

The purpose of this paper was to investigate the influences of calendar year, year level, gender and language background other than English (LBOTE) on student achievement in…

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Abstract

Purpose

The purpose of this paper was to investigate the influences of calendar year, year level, gender and language background other than English (LBOTE) on student achievement in literacy and numeracy relative to class size.

Design/methodology/approach

Data for this study were collected over five years (2008-2012) as test results from the Australian National Assessment Plan in Literacy and Numeracy (NAPLAN) in Years 3 and 5 from over 100 Sydney primary schools.

Findings

It was found that the most important factors influencing academic performance in literacy and numeracy were, in descending order: gender, LBOTE, the calendar year in which the test was conducted, followed by class size. All variables were significantly associated with NAPLAN performance, but effect size estimates for class size were close to zero.

Originality/value

The results of this study support other studies suggesting that factors other than class size are more important in influencing academic performance.

Details

Quality Assurance in Education, vol. 24 no. 4
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 2 October 2020

Brett Abarbanel, Shane Kraus, Qing (Tiffany) Huang, Heather Gray, Eric Louderback, Debi LaPlante and Bo Bernhard

This study investigates how employees perceive responsible gambling (RG) programs, which are part of a corporate social responsibility (CSR) framework for minimizing negative…

Abstract

Purpose

This study investigates how employees perceive responsible gambling (RG) programs, which are part of a corporate social responsibility (CSR) framework for minimizing negative impacts associated with problematic gambling. Casino employees have different levels of interaction with gamblers, which could affect employees' opinions about RG.

Design/methodology/approach

Surveys at two time periods – baseline (N = 2,192) and one-year follow-up (N = 852) to a new RG program – asked employees at MGM Resorts International (MGM) about their (1) perceptions of program effectiveness, (2) gambling behaviors and beliefs and (3) perceived level of employer support. Two one-way MANCOVAs, with years employed in the gambling industry as the covariate, extended results from a prior study. An additional two-way MANCOVA examined contact-level and year-over-year differences.

Findings

Employees who have high contact with gamblers, such as those in security or casino dealer positions, viewed RG programs as less effective than employees who have low contact with gamblers, such as those in culinary or corporate positions.

Practical implications

Employees are vital to harm reduction CSR strategies and MGM should work toward a program with varied RG training content and delivery, depending on the likelihood of employee interaction with active gamblers.

Originality/value

RG programs are key CSR initiatives for hospitality organizations with gambling licenses. Employees play an interactive role in delivering these programs, so their perceptions and understanding help assess program value. This is the first study to examine employee perceptions of a newly-implemented RG program with baseline and follow-up data.

Details

Journal of Hospitality and Tourism Insights, vol. 4 no. 5
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 21 July 2020

Ujvala Rajadhyaksha

This study asks the following research question: does “city” context interact with gender and gender egalitarianism (GE) to impact the positive (WFPOS – work–family positive…

Abstract

Purpose

This study asks the following research question: does “city” context interact with gender and gender egalitarianism (GE) to impact the positive (WFPOS – work–family positive spillover) and negative (WFC - work-family conflict) aspects of the work–family (WF) interface of working men and women in India.

Design/methodology/approach

MANCOVA analysis is used to examine data gathered from 250+ working men and women from eight different Indian cities that were ranked based on the 2018 Ease of Living (EOL) Index.

Findings

There was no significant main effect of gender on WF interface variables. Low levels of GE and low EOL were significantly associated with high levels of WFC and WFPOS. There was a significant interaction between gender, GE and city. An examination of within-gender differences indicated that in low-EOL cities, men and women with low values of GE (traditionals) had significantly higher time-based WFC than men and women with high values of GE (egalitarians). Additionally, traditional women reported higher WFPOS than egalitarian women. In high-EOL cities, traditional men reported significantly higher time-based WFC than egalitarian men. There were no significant differences between women.

Research limitations/implications

Gender, along with gender-related attitudinal and contextual variables, does a better job of explaining variance in the WF interface as compared to gender alone. Results support the notion that high WFPOS and high WFC can co-occur in contexts of change and transition such as rapidly growing urban centers.

Practical implications

The results have significance for work–family practitioners as well as urban city planners looking to improve the quality of work–life in India and other similar emerging market economies experiencing rapid urbanization.

Originality/value

The study extends work–family research by bringing aspects of urban planning and gender studies into an understanding of the work–family interface.

Details

South Asian Journal of Business Studies, vol. 9 no. 3
Type: Research Article
ISSN: 2398-628X

Keywords

Article
Publication date: 1 June 2004

Shu‐Shian Ling, Ho Jung Choo and Dawn Thorndike Pysarchik

The purposes of this research were to compare the attitudes about new food purchases between innovators/early adopters and non‐innovators, and to determine the food purchase…

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Abstract

The purposes of this research were to compare the attitudes about new food purchases between innovators/early adopters and non‐innovators, and to determine the food purchase characteristics of innovators/early adopters and non‐innovators. Data were collected in ten locations in India between November 1999 and February 2000. Including income as a covariate, MANCOVA was performed to determine how innovators/early adopters and non‐innovators differed in their attitudes about new food purchases. The findings revealed some important characteristics of food innovators/early adopters: they tend to be opinion leaders, seek variety in food types and brands, and are more responsive to sales promotions and advertisements. Food prices are relatively important to both consumer groups. Marketing implications for food businesses are discussed.

Details

Marketing Intelligence & Planning, vol. 22 no. 4
Type: Research Article
ISSN: 0263-4503

Keywords

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