Engagement, motivation, and persistence are usually associated with positive outcomes. However, too much of it can overtax our psychophysiological system and put it at…
Engagement, motivation, and persistence are usually associated with positive outcomes. However, too much of it can overtax our psychophysiological system and put it at risk. On the basis of a neuro-dynamic personality and self-regulation model, we explain the neurobehavioral mechanisms presumably underlying engagement and how engagement, when overtaxing the individual, becomes automatically inhibited for reasons of protection. We explain how different intensities and patterns of engagement may relate to personality traits such as Self-directedness, Conscientiousness, Drive for Reward, and Absorption, which we conceive of as functions or strategies of adaptive neurobehavioral systems. We describe how protective inhibitions and personality traits contribute to phenomena such as disengagement and increased effort-sense in chronic fatigue conditions, which often affect professions involving high socio-emotional interactions. By doing so we adduce evidence on hemispheric asymmetry of motivation, neuromodulation by dopamine, self-determination, task engagement, and physiological disengagement. Not least, we discuss educational implications of our model.
This chapter reports on the findings of the fourth wave of a longitudinal study of the image of accountants regarding perceptions of their instrumental and expressive…
This chapter reports on the findings of the fourth wave of a longitudinal study of the image of accountants regarding perceptions of their instrumental and expressive traits. The four waves were conducted in 1972, 1982, 1992, and 2002. The images germane to this research were those reflected in the “looking glass” of undergraduate students, a relevant peer group of those potentially contemplating entry into the accounting profession. The accountant's stereotype has been blamed for harming the ability of the profession to attract individuals with excellent human relations and communications skills. The negative image originated when accounting was a male-dominated endeavor. Gender typing is important in forming impressions of vocational choices. Thus, this study investigates the manner in which the accountant's image has evolved as its gender composition has become balanced. My focus is on comparing the 2002 wave with the 1972 and 1992 waves. The latter comparison covers the period of the “Enron era” scandals.
The purpose of this paper is to identify differences in auditors’ dysfunctional behaviour when expecting performance appraisal. Its main aim is to examine variances across…
The purpose of this paper is to identify differences in auditors’ dysfunctional behaviour when expecting performance appraisal. Its main aim is to examine variances across countries; UK vs Kuwait. Also, it identifies differences between experienced and inexperienced auditors.
The paper focuses on dysfunctional audit behaviour (DAB) where premature sign-off and under-reporting of chargeable time are chosen as the two main signalling proxies. A survey made up of statements included in performance appraisal templates is distributed among auditors working for the Big Four firms in both, the UK and Kuwait.
The paper shows how performance evaluation of external auditors affects their behaviour in the workplace. From a cultural standpoint, assessing the performance of auditors whilst working in a competitive market in a developed country is regarded as a potential driver for DAB variations. Evaluating auditors’ performance in a developing country is seen as a stabiliser of DAB. This research paper demonstrates that experienced auditors have a greater tendency to behave dysfunctionally as compared to inexperienced auditors.
Prior studies have been conducted to assess auditors’ performance through using internal and external attributes (Kaplan, 1985), offshoring basic steps of audit work (Downey, 2018), and the perception of audit clients about auditors’ performance (Reheul et al., 2013). Such studies were conducted mostly on developed countries on a standalone basis. In this study, the focus has been shifted from focusing on one country to comparing two different countries. The paper examines DAB between experienced and inexperienced auditors in the UK and in Kuwait when expecting performance evaluation.