Search results

1 – 10 of 515
Book part
Publication date: 14 October 2022

Xiaoli Su, Jacqueline McNett, Etta Morgan and Manoj Sharma

Various family problems have been identified as risk factors for juvenile delinquency. While providing training on skills (e.g., interpersonal relationship skills) to tackle these…

Abstract

Various family problems have been identified as risk factors for juvenile delinquency. While providing training on skills (e.g., interpersonal relationship skills) to tackle these family problems, delinquency-prevention programs often overlook the fact that these training components fall under the umbrella of home economics education (HEE). Moreover, they often fail to see the relevance of the entire range of HEE (ranging from cooking, handyman work skills, financial management, to child development and interpersonal relationship skills) in reducing family problems. There is also a scarcity of research examining the relationship between HEE and these family problems.

To fill this void, this study explores the relationships between HEE and three key familial problems – conflict in marital/romantic relationships, ineffective parenting behavior, and family financial conditions. This study utilized data collected from a sample of adults (N = 280) with college or graduate education. Data were analyzed using ordinary least squares (OLS) regression models available in SPSS 26. F tests were used to evaluate the fitness of models.

The results show that HEE is significantly and positively associated with respondents’ use of negotiation in solving conflict in marital/romantic relationships. It also has a marginally significant and positive association with family financial conditions. Specifically, HEE on financial management is significantly and positively associated with family financial conditions. The author concludes that the role of HEE in reducing family problems deserves more research attention.

Details

The Justice System and the Family: Police, Courts, and Incarceration
Type: Book
ISBN: 978-1-80382-360-7

Keywords

Book part
Publication date: 27 June 2008

John Delaney and Martin J. Coe

It is broadly accepted that ethics should be incorporated into accounting programs. Most CPA firms rely on colleges and universities to teach ethical behavior. Utilizing a…

Abstract

It is broadly accepted that ethics should be incorporated into accounting programs. Most CPA firms rely on colleges and universities to teach ethical behavior. Utilizing a quasi-experimental approach, this chapter examines the effectiveness of ethics instruction delivered via a combination of lecture and active learning methods. Specifically, the impact of ethics instruction on behavior in business settings is investigated. Though similar studies have addressed this issue, this study tests the effectiveness of a particular curriculum in a post-Enron environment. Further, a new instrument to measure moral reasoning ability in work situations is introduced. The study's findings suggest that ethics instruction is effective in increasing moral reasoning ability, particularly in upper-level accounting courses such as accounting information systems and auditing.

Details

Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

Content available
Book part
Publication date: 27 June 2008

Abstract

Details

Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

Article
Publication date: 28 December 2021

Ben Le and Paula Hearn Moore

This study aims to examine the effects of audit quality on earnings management and cost of equity capital (COE) considering the impact of two owner types: government ownership and…

1157

Abstract

Purpose

This study aims to examine the effects of audit quality on earnings management and cost of equity capital (COE) considering the impact of two owner types: government ownership and foreign ownership.

Design/methodology/approach

The study uses a panel data set of 236 Vietnamese firms covering the period 2007 to 2017. Because the two main dependent variables of the COE capital and the absolute value of discretionary accruals receive fractional values between zero and one, the paper uses the generalised linear model (GLM) with a logit link and the binomial family in regression analyses. The paper uses numerous audit quality measures, including hiring Big 4 auditors or the industry-leading Big 4 auditor, changing from non-Big 4 auditors to Big 4 auditors or the industry-leading Big 4 auditor, and the length of Big 4 auditor tenure. Big 4 companies include KPMG, Deloitte, EY and PwC, whereas the non-big 4 are the other audit companies.

Findings

The study finds a negative relationship between audit quality and both the COE capital and income-increasing discretionary accruals. The effects of audit quality on discretionary accruals and the COE capital depend on the ownership levels of two important shareholders: the government and foreign investors. Foreign ownership is negatively associated with discretionary accruals; however, the effect is more pronounced in the sub-sample of state-owned enterprises (SOEs), the firms where the government owns 50% or more equity, than in the sub-sample of Non-SOEs.

Originality/value

To the best of the knowledge, no prior similar study exists that used the GLM with a logit link and the binomial family regression. Global investors may be interested in understanding how unique institutional settings and capital markets of each country impact the financial reporting quality and cost of capital. Further, policymakers of developing markets may have incentives to improve the quality of financial reporting and reduce the cost of capital which should result in attracting more foreign investments.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 3
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 31 August 2012

Keith Hooper and Gina Xu

From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy…

2167

Abstract

Purpose

From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from three different philosophical positions. By contrast, New Zealand's first COE was relatively short and reflected legitimacy by character employing the concepts of virtue ethics. The concepts of virtue ethics have now largely disappeared from the latest much longer code. The current code is more legalistic and technical, implying a concern for public relations. At the same time, the current COE has become a legitimising tool for the profession to emphasise image and quality.

Design/methodology/approach

To illustrate the shift in practice of ethical position, the paper is informed by a recent New Zealand case of a collapsed finance company as well as some further illustrations of a failure to discharge a duty of care to the public from the United Kingdom.

Findings

The shift in the COE coupled with a shift in underlying social values contributes to what the Economist Journal describes as a steady decline in professional ethics. There has been a shift from legitimising the character of an accountant to legitimising the character of accounting. This arguable conclusion is supported by a case study in New Zealand and cites the shift in combinations of cognitive, moral and pragmatic legitimacy as drivers employed by accounting firms.

Research limitations/implications

The paper uses secondary and documentary data and is informed by conceptual analysis which necessarily in the realm of ethics may be contentious.

Originality/value

The paper seeks to link the changing social values with changes in legitimisation and the COE to show shifts in accounting practices like the recent practice of issuing disclaimers.

Details

Managerial Auditing Journal, vol. 27 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 15 September 2022

Pavithra Ganesh and Kailash B.L. Srivastava

This study aims to offer insight into the applications of multilevel confirmatory factor analysis (MCFA) within organizational behavior (OB) studies, specifically when using…

Abstract

Purpose

This study aims to offer insight into the applications of multilevel confirmatory factor analysis (MCFA) within organizational behavior (OB) studies, specifically when using macro-level variables. The authors used the case of a scale measuring collective organizational engagement (COE) to demonstrate the advantage of using MCFA over single-level confirmatory factor analysis (CFA).

Design/methodology/approach

The authors used nine referent-shift items to measure the dimensions of physical, cognitive and emotional COE. MCFA and aggregated single-level CFA were conducted on the same data using Mplus V. 8.7, and the authors compared standardized parameters from the two techniques.

Findings

The results indicate a three-factor model of collective engagement with CFA and MCFA. Stronger item loadings, factor correlations and composite reliability were found in the MCFA within-level model compared to aggregated CFA model. MCFA also supported an alternate one-factor-between-three-factors-within model of COE.

Originality/value

This study demonstrates the application of MCFA with a compositional construct and compares MCFA to mean-aggregated single-level CFA. It presents a case for OB researchers to apply MCFA to compositional constructs as a best methodological practice.

Details

International Journal of Organization Theory & Behavior, vol. 25 no. 3/4
Type: Research Article
ISSN: 1093-4537

Keywords

Book part
Publication date: 11 June 2014

Abstract

Details

Child Labour in Global Society
Type: Book
ISBN: 978-1-78350-780-1

Article
Publication date: 3 August 2022

Nadia Hanif, Jianfeng Wu and Kenneth A. Grant

The purpose of this study is to test a model for cross-border technological acquisitions (CBTAs) focusing on the level of ownership acquired in the target firm and the acquiring…

Abstract

Purpose

The purpose of this study is to test a model for cross-border technological acquisitions (CBTAs) focusing on the level of ownership acquired in the target firm and the acquiring firm's post-acquisition innovation performance (PAIP), with the degree of integration as a mediator, based on the dynamic capability perspective of the resource-based view. This study further concludes the role of the country-of-origin effect (COE) (when emerging economies' acquiring firms purchase technological resources from developed economies' target firms) on the success of the acquiring firms in CBTAs.

Design/methodology/approach

Data on CBTAs initiated by 542 acquiring firms was quantified from four high technology industries from 1995 to 2015 for the empirical investigation of the research hypotheses. Hierarchical fixed year effect negative binomial regression technique was used to analyze the proposed model for the success of CBTAs.

Findings

The analysis of the CBTAs confirmed that acquiring firms who opt for a higher level of acquired ownership strategy increase the degree of integration of the target firm's technological resource stock. The level of acquired ownership improves the PAIP of the acquiring firms; however, the degree of integration positively accelerates the relationship between the acquired ownership and the PAIP. Considering the COE, acquiring firms that initiated CBTAs from emerging economies to purchase technological resources from developed economies' targets have firm-specific technological capability holes to execute the integration, which negatively impacts the emerging economies acquiring firm's PAIP.

Originality/value

This study contributes to the CBTAs literature by exploring the enabling role of the degree of integration between the level of acquired ownership and the PAIP of the acquiring firms. Further, this study put forward empirics on the COE of the acquiring firms for their integrative capability to integrate the target firm's resource stock and subsequent innovation performance.

Details

Review of International Business and Strategy, vol. 33 no. 3
Type: Research Article
ISSN: 2059-6014

Keywords

Book part
Publication date: 28 September 2015

Md Shah Azam

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and…

Abstract

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Details

E-Services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-325-9

Keywords

Article
Publication date: 10 April 2018

Varnita Srivastava, Niladri Das and Jamini Kanta Pattanayak

The purpose of this paper is to examine the significance of gender diversity on corporate boards in India in the light of recent regulatory reform introduced in the Companies’…

2165

Abstract

Purpose

The purpose of this paper is to examine the significance of gender diversity on corporate boards in India in the light of recent regulatory reform introduced in the Companies’ Act, 2013 which mandated the presence of at least one woman on the corporate boards of all the listed firms.

Design/methodology/approach

Based on a panel of 300 firm-year observations for 15 years from 2001 to 2015, regression analysis has been conducted to analyze the relation between gender-related variables of corporate boards with firm-specific financial characteristic, cost of equity (COE) and return on assets (ROA) of firms listed in CNX Nifty, a major financial market index of India.

Findings

The analysis indicates that boards with gender diversity explain a slightly more than 5.5 percent change in a firm’s COE and have a much higher impact of 45 percent on a firm’s ROA. The presence of female directors on the boards and their independence have a negative association with the COE, whereas the level of involvement of female directors on different committees has a positive association with the ROA.

Practical implications

The findings may help theorists in defining the right mix of female on the corporate boards in an emerging economy. Also, by taking input from the findings, regulators and industry can formulate policies to foster gender diversity on corporate boards in India.

Originality/value

This study considers the recent regulatory norm introduced in India. This issue has still not been discussed and analyzed by researchers in India. It attempts to explain the impact a gender diverse board can make on a firm’s performance. It also makes valuable recommendations to improve the norms intended to more effectively foster gender diversity on corporate boards in India.

Details

Management Decision, vol. 56 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

1 – 10 of 515