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Hospitals within the United States consistently have injury rates that are over twice the national employee injury rate. Hospital safety studies typically investigate care providers rather than support service employees. Compounding the lack of evidence for this understudied population is the scant evidence that is available to examine the relationship of support service employees’ perceptions of safety and work-related injuries. To examine this phenomenon, the purpose of this study was to investigate support service employees’ perceptions of safety leadership and social support as well as the relationship of safety perception to levels of reported injuries.

A nonexperimental survey was conducted with the data collected from hospital support service employees (n=1,272) and examined: (1) relationships between safety leadership (supervisor and organization) and individual and unit safety perceptions; (2) the moderating effect of social support (supervisor and coworker) on individual and unit safety perceptions; and (3) the relationship of safety perception to reported injury rates. The survey items in this study were based on the items from the AHRQ Patient Safety Culture Survey and the U.S. National Health Care Surveys.

Safety leadership (supervisor and organization) was found to be positively related to individual safety perceptions and unit safety grade as was supervisor and coworker support. Coworker support was found to positively moderate the following relationships: supervisor safety leadership and safety perceptions, supervisor safety leadership and unit safety grade, and senior management safety leadership and safety perceptions. Positive employee safety perceptions were found to have a significant relationship with lower reported injury rates.

These findings suggest that safety leadership from supervisors and senior management as well as coworker support has positive implications for support service employees’ perceptions of safety, which, in turn, are negatively related to lower odds of reporting injuries.

Recent high-profile bankruptcies have renewed attention to earnings management practices. This study investigates whether high publicity of corporate bankruptcies makes a difference in the ethical perception of these practices. A survey depicting actual earnings management scenarios was administered to business students before and after these bankruptcies. The results showed a significant increase in the negative perception of earnings management actions after high publicity of unethical corporate behavior. In addition, many demographic factors such as age, experience and college major played a role in business students’ perception of the ethics of earnings management. The study suggests that business students are influenced by actual unethical examples of earnings management. These results, along with demographic differences, have implications for accounting education and the accounting profession.

There is growing evidence that managers perceive the general environment inaccurately, but very few studies have looked at the accuracy of specific strategic issue probability estimates, and at whether or not managers are aware of the accuracy or inaccuracy of their perceptions, something referred to as knowledge miscalibration. I explore perceptual inaccuracy and knowledge miscalibration in the form of overconfidence, in the context of demographic ageing, an issue currently affecting the tourism and hospitality industry. Using data from a survey of hotel managers, I find a high prevalence of perceptual error and evidence of a relatively large minority of respondents displaying knowledge overconfidence. Furthermore, I find a link between accurate environmental perceptions and strategic issue importance, suggesting that managers are better at accurately perceiving an issue when it is strategically important for their business. The same link does not exist with overconfidence, lending support to scholars arguing that overconfidence may be a trait, rather than being question-specific.

The chapter examines the perceptions of a range of stakeholders regarding the ethics of earnings management (EM) by Libyan commercial banks. EM ethics research has largely been based on a questionnaire developed by Bruns and Merchant (1990). This chapter addresses the issue in two different ways. First, it directly examines the interviewees’ perceptions on whether EM is ethical or not. Second, stakeholders’ perceptions are surveyed using a set of questions that consider, for example, the effect of EM on others’ interests and whether EM is ethical if applied within General Accepted Accounting Principles (GAAP) and the law. A total of 28 semi-structured interviews were carried out with stakeholders comprising: preparers of financial statements, users, regulators, and academics. A questionnaire survey of stakeholders which yielded 102 responses (response rate 53%) was also carried out. Interview findings indicated that 50% of the interviewees have the view that EM is ethical. Questionnaire results, on the other hand, revealed that EM is agreed, on balance, to be perceived as unethical. However, if applied within GAAP and the legal framework it is perceived, on balance, to be ethical. The chapter provides insights into stakeholders’ perceptions of EM ethics. The findings are of particular relevance to the users, and specifically, the external auditor as well as current and potential investors. EM practices, according to the literature, degrade financial reporting quality and may affect economic decisions. Auditors should be aware that EM may be regarded as an ethical practice and therefore more scrutiny might be required. In terms of accountability a manager should be held accountable not only to shareholders but also to society as a whole.

The extreme demographic misrepresentation of organisations is a key business and societal issue in South Africa. This research provides organisations that are committed to the creation of a diverse and inclusive environment with key considerations that need to be managed in order to drive transformation. The final output of this research is a set of diversity and inclusion management considerations. It is a blueprint that organisations can use to move beyond compliance recruitment (employment equity), to a commitment to systemic change, driven at organisational, interpersonal and individual levels.

Professional skepticism has been an essential part of every audit. Recently, Hurtt (2010) introduced the concept of trait skepticism (an enduring aspect of an individual's psychology). The current study examines trait professional skepticism using a sample of accounting students and investigates its potential relationship with ethical perception of earnings management actions. Results indicate that more skeptical students viewed earnings management actions as more unethical compared to less skeptical students. More specifically, higher skeptics viewed earnings management actions that benefited the manager and accounting manipulations as more unethical than actions that benefited the firm and were considered normal operating decisions. These results offer guidance to accounting instructors as they emphasize ethical issues in the classroom and are important to Certified Public Accountant (CPA) firms as they train their auditors in professional skepticism.

In this chapter the author highlighted the most prominent theories surrounding the cultural framework people operate in when they are involved in the risk management process, which is an important function in the governance structure of a firm. The focus was on how culture, gender differences and values affect the way people take decisions when faced with risk. The author critically examined literature carried out in the realm of sociology and psychology in organisations and discussed the effect these have on the risk management process. She discussed the effect of sociological factors on the governance of an organisation and linked this to one of the internal control processes, that is, the risk management process. It was concluded that although it is fundamental to study the human element involved in this internal control process, it is also important to be selective of the people who are made responsible for these processes, taking into account risk perception, culture, values and gender and how these factors influence the choices people make. The selection process needed to be carried out carefully, so with foresight, putting the right people in the right places would improve the risk management, an internal control process, and thus lead to better business practices.

Community perception of climate change is a factor in increasing local awareness of climate disaster risk. This encourages more disaster risk reduction actions by the communities themselves, and thus, provides a driver for sustainable community disaster risk management (DRM) initiatives. Using these hypotheses, this chapter assesses whether the communities’ climate change perceptions, awareness of climate hazardous risk, and subsequent actions on DRR enable local DRM capacity to reduce the increasing climate disaster risk. The study conducts household surveys with an original questionnaire in four communities in Cartago City, Costa Rica.

Justice rules are standards that serve as criteria for formulating fairness judgments. Though justice rules play a role in the organizational justice literature, they have seldom been the subject of analysis in their own right. To address this limitation, we first consider three meta-theoretical dualities that are highlighted by justice rules – the distinction between justice versus fairness, indirect versus direct measurement, and normative versus descriptive paradigms. Second, we review existing justice rules and organize them into four types of justice: distributive (e.g., equity, equality), procedural (e.g., voice, consistent treatment), interpersonal (e.g., politeness, respectfulness), and informational (e.g., candor, timeliness). We also emphasize emergent rules that have not received sufficient research attention. Third, we consider various computation models purporting to explain how justice rules are assessed and aggregated to form fairness judgments. Fourth and last, we conclude by reviewing research that enriches our understanding of justice rules by showing how they are cognitively processed. We observe that there are a number of influences on fairness judgments, and situations exist in which individuals do not systematically consider justice rules.

The recent introduction of the European Directive on information and consultation and its forthcoming implementation into United Kingdom (UK) law has increased the focus on workplace representation arrangements. This paper examines the interplay between non-union and union representative arrangements at Eurotunnel (UK) and assesses their effectiveness in representing the needs of employees over a five-year period. Importantly, the paper also examines the pros and cons of both non-union employee representation and union voice arrangements. The findings show that the effectiveness of non-union structures as bodies representing the interests of employees in filling the lack of representation is questionable. However, union recognition through an employer-union partnership agreement has also raised important issues regarding the effectiveness, impact and legitimacy of unions at Eurotunnel. The main implication of this research is that the existence of a mechanism – union or non-union – for communication between management and employees at the workplace may not be a sufficient condition for representation of employee interests. Effective employee voice over workplace issues may be essential for achieving and maintaining employee satisfaction. Voice, the right to be heard and having influence over workplace issues and at times an acknowledgement of differing interests may be essential conditions for more effective decision-making process.