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Book part
Publication date: 11 October 2021

Eko Widodo Lo, Djoko Susanto and Adi Masli

Recent reports suggest that employees have concerns about their company’s leadership and ethical environment. Despite more stringent regulations, top executives are continuing to…

Abstract

Recent reports suggest that employees have concerns about their company’s leadership and ethical environment. Despite more stringent regulations, top executives are continuing to pursue aggressive financial reporting practices by managing earnings. In this study, the authors find that individuals have more significant concerns about the workplace environment when the chief financial officer (CFO) manages earnings that result in personal gain relative to when the CFO manages earnings that benefit other stakeholders (i.e., employees and investors). Further, the authors show that this negative effect of earnings management for personal gain on workplace environment quality becomes more prominent when the control environment is weak and when the CFO possesses accounting expertise. The authors add to the body of academic knowledge on financial reporting, ethical leadership, and the workplace environment. Business practitioners can use our study to inform their decisions, particularly those about financial reporting and managing the workplace environment.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83753-229-2

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Social Media Use in Crisis and Risk Communication
Type: Book
ISBN: 978-1-78756-269-1

Open Access
Book part
Publication date: 1 October 2018

Klas Backholm, Joachim Högväg, Jørn Knutsen, Jenny Lindholm and Even Westvang

This chapter describes how researchers and developers may improve the design of technical innovations for crisis communicators by testing how user-friendly the innovation is for…

Abstract

This chapter describes how researchers and developers may improve the design of technical innovations for crisis communicators by testing how user-friendly the innovation is for its intended end users. In the RESCUE project, a tool for social media information gathering was developed. During this process, tool usability was thoroughly tested. Good usability allows the user to complete tasks and achieve goals with effectiveness, efficiency and satisfaction. The purpose of the usability testing was to strive for a tool that is easy to use during demanding circumstances and contributes to a high level of situation awareness (SA) among users. SA is about being aware of what is happening around you – during, for example, emergency assignments – and what this means for your on-going work tasks. The main focus of this chapter is to describe how usability testing was applied throughout the tool development process, from the pre-production planning phase to the final phase. As a part of this, the tool features are described.

Details

Social Media Use in Crisis and Risk Communication
Type: Book
ISBN: 978-1-78756-269-1

Keywords

Book part
Publication date: 30 October 2009

Mark W. Dirsmith, Sajay Samuel, Mark A. Covaleski and James B. Heian

The sociology of professions literature has theorized that the professions are undergoing a dramatic transformation from being traditional professions to “entrepreneurial…

Abstract

The sociology of professions literature has theorized that the professions are undergoing a dramatic transformation from being traditional professions to “entrepreneurial professions” populated by “knowledge workers.” In part, this transformation is associated with the commodification and commercialization of professional endeavor.

Our purpose is to enlist the processual ordering perspective to examine the ongoing transformation of the Big 5 (and following the collapse of Arthur Andersen during our field study)/4 public accounting firms to become entrepreneurial firms populated by global knowledge experts. More specifically, we focus on the inter-play of power and meta-power across three moments of the social construction process – externalization, objectivation, and internalization – through which the ethos of entrepreneurialism is being socially constructed within these firms, their individual members, and in the public accounting profession. Finally, we explore impressions gleaned from our qualitative, naturalistic field study.

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Studies in Symbolic Interaction
Type: Book
ISBN: 978-1-84855-785-7

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Ethnographies of Law and Social Control
Type: Book
ISBN: 978-0-76231-128-6

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Studies in Symbolic Interaction
Type: Book
ISBN: 978-0-76230-639-8

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The Creation and Analysis of Employer-Employee Matched Data
Type: Book
ISBN: 978-0-44450-256-8

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Transgenerational Technology and Interactions for the 21st Century: Perspectives and Narratives
Type: Book
ISBN: 978-1-83982-639-9

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Unsettling Colonial Automobilities
Type: Book
ISBN: 978-1-80071-082-5

Book part
Publication date: 1 January 2014

Joseph Berger, David G. Wagner and Murray Webster

We survey and organize over fifty years of theoretical research on status and expectation state processes. After defining some key terms in this theoretical approach, we briefly…

Abstract

Purpose

We survey and organize over fifty years of theoretical research on status and expectation state processes. After defining some key terms in this theoretical approach, we briefly describe theories and branches in the program.

Methodology/Approach

We also focus on a few theories that illustrate distinct patterns of theory growth, using them to show the variety of ways in which the research program has grown.

Findings

The program structure developed from a single set of theories on development and maintenance of group inequality in the 1960s to six interrelated branches by 1988. Between 1988 and today, the overall structure has grown to total 19 different branches. We briefly describe each branch, identifying over 200 resources for the further study of these branches.

Research Implications

Although the various branches share key concepts and processes, they have been developed by different researchers, in a variety of settings from laboratories to schools to business organizations. Second, we outline some important issues for further research in some of the branches. Third, we emphasize the value of developing new research methods for testing and applying the theories.

Practical Implications

These theories have been used to explain phenomena of gender, racial, and ethnic inequality among others, and for understanding some cases of personality attributions, deviance and control processes, and application of double standards in hiring.

Social Implications

Status and expectation state processes often operate to produce invidious social inequalities. Understanding these processes can enable social scientists to devise more effective interventions to reduce these inequalities.

Originality/Value of the Chapter

Status and expectation state processes occupy a significant segment of research into group processes. This chapter provides an authoritative overview of ideas in the program, what is known, and what remains to be discovered.

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