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Book part
Publication date: 2 June 2017

Paul Fudulu

Abstract

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The Economic Decoding of Religious Dogmas
Type: Book
ISBN: 978-1-78714-536-8

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Article
Publication date: 1 April 2014

Ali Bassam Mahmoud and William D. Reisel

This paper aims at investigating the relationships among patient satisfaction, and nurses' job security, job satisfaction, and obedience OCBs within the setting of private…

Abstract

Purpose

This paper aims at investigating the relationships among patient satisfaction, and nurses' job security, job satisfaction, and obedience OCBs within the setting of private hospitals in Damascus and Rural Damascus Governorates.

Design/methodology/approach

A cross-sectional survey conducted within private hospitals in Damascus and Rural Damascus Governorates had resulted in (325) subjects of nurses, and (393) subjects of patients. Double-translation, face validation, exploratory factor analysis, and Cronbach's alpha were used to validate measures used in this study with respect to the Syrian context. Afterwards, the two samples were aggregated on the basis of hospital-department. That is, 217 cases had resulted, and were used to test the proposed model, and revise it if required.

Findings

The results indicate that job security positively influences both job satisfaction and obedience OCBs. Both job satisfaction and obedience OCBs fully mediate the relationship between job security and patient satisfaction. Obedience OCBs partially mediate the relationship between job satisfaction and patient satisfaction.

Research limitations/implications

Further investigations in other service-providing settings (e.g. telecommunications) are needed for more evidence of the model validity. Using cross-sectional design in testing causalities has been criticized by several researchers, so longitudinal method is recommended in further investigations for the model. Wider views could be delivered if more of other attitudinal variables are included in the model.

Practical implications

Better levels of patient satisfaction could be achieved through enhancing nurses' perceptions towards job security. Job satisfaction would be an important factor in keeping positive levels of patient satisfaction, especially when employment at one private hospital lacks security and stability.

Originality/value

This research comes to be one of the first studies to provide evidence of the full mediation that job satisfaction and obedience OCBs play regarding the relationship between job security and patient satisfaction. In addition, this study proves the partial mediation that obedience OCBs play between job satisfaction and patient satisfaction.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 8 no. 1
Type: Research Article
ISSN: 1750-6123

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Article
Publication date: 13 July 2012

Damai Nasution and Ralf Östermark

The purpose of this paper is to investigate the impact of improper social pressures on auditors’ judgment in the setting of a high power distance and low individualism…

Abstract

Purpose

The purpose of this paper is to investigate the impact of improper social pressures on auditors’ judgment in the setting of a high power distance and low individualism society. Auditors’ judgment in this paper is related to the case of auditors’ willingness to sign off on net equipment balance for assets in question. Second, the paper investigates the role of locus of control and the relationship of multidimensional professional commitment on auditors’ judgment under conditions of social pressure.

Design/methodology/approach

The experimental method is used in this research. The paper uses a case that was developed by Lord and DeZoort to manipulate the interest variable, social pressures. The paper also uses locus of control and multidimensional professional commitment as the explanatory variables.

Findings

The research finds that social pressures affect auditors’ judgment in a high power distance and low individualism society. Auditors who contend with improper social pressures make judgments that violate their integrity and professionalism. The paper also finds that locus of control and multidimensionality of professional commitment might potentially affect auditors’ judgment.

Originality/value

The research takes into account cultural influence on auditors’ judgment. The paper uses subjects who are in a high power distance and low individualism society. As Public Accountant is a worldwide profession, it is important to understand the impact of cultural dimensions on the profession. Moreover, insights drawn from this paper may be of assistance to regulators and the public accountant profession in considering and developing a mechanism that can mitigate the impact of improper social pressures.

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Article
Publication date: 12 January 2015

Jon-Arild Johannessen

If we know something about the patterns and conditions of crime against humanity, we may perhaps at an early point be able to diagnose and identify developments that lead…

Abstract

Purpose

If we know something about the patterns and conditions of crime against humanity, we may perhaps at an early point be able to diagnose and identify developments that lead to these acts. If such developments can be diagnosed, it will be easier for the international community to intervene and stop developments that can lead to a human catastrophe. Consequently, the main reason to examine the patterns and conditions for crime against humanity is to contribute to efforts that will ensure that this crimes likely do not happen again. The paper aims to discuss these issues.

Design/methodology/approach

Designing system of propositions to develop a theory of crime against humanity, using a typology and conceptual models.

Findings

Development of a model for management by obedience leading to evil acts.

Research limitations/implications

Understanding patterns leading to evil acts.

Practical implications

A model of management by obedience. The model is a way to understand and explain crimes against humanity from a systemic perspective.

Originality/value

Development of a typology of crimes against humanity and development of a theory (system of propositions) of crimes against humanity.

Details

Kybernetes, vol. 44 no. 1
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 8 May 2018

Ian Drummond-Smith

The purpose of this paper is to explore human issues within subordinate and leader interaction and guide police leaders in how they can achieve success. Although focussed…

Abstract

Purpose

The purpose of this paper is to explore human issues within subordinate and leader interaction and guide police leaders in how they can achieve success. Although focussed on uniformed services, leaders from all areas will find the arguments presented here useful.

Design/methodology/approach

The paper draws on a number of catastrophic case studies, including the collision of two war ships, two Jumbo Jets, the defeat of the Spanish Armarda and the failure of Hitler’s military to respond effectively to the D-Day landings. It will examine work by Rittel and Webber (1973) and Grint (2005), who propose different styles of leadership for different problems.

Findings

The paper will find that humans are inherently obedient and reluctant obedient, reluctant to challenge authority and introduces the concept of blind obedience into police leadership. A distinction will be drawn between commanding in critical situations, which are rare, and leading in routine situations; the paper will conclude that to lead the police service through the turbulent times ahead, police leaders must be on guard against blind obedience and create an environment where subordinates have a voice and will be heard. The paper also finds that “micro-management” from a remote location is ineffective and that staff must be afforded time and space to undertake tasks and that strategic leaders must allow their subordinates, at the tactical and operational levels, freedom to act with the overall strategy; the paper recommends leaders adopt a mission command approach.

Originality/value

The paper will contribute to understanding how subordinates and leaders interact and will be of value to all who lead, particularly in structured organisations like the police, where rank plays a factor in establishing a strict hierarchy. It introduces the concept of blind obedience into police leadership and warns that police leaders, and indeed leaders in all hierarchal organisations, must be on constant guard against it.

Details

International Journal of Emergency Services, vol. 7 no. 1
Type: Research Article
ISSN: 2047-0894

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Article
Publication date: 1 July 2006

Michael Jackson

The major thesis of this article is how social contract theory sheds light on the interaction of structure and agency. A minor thesis is to rebut the conclusions drawn…

Abstract

Purpose

The major thesis of this article is how social contract theory sheds light on the interaction of structure and agency. A minor thesis is to rebut the conclusions drawn from Stanley Milgram's famous obedience experiments.

Design/methodology/approach

The argument rests in large part on an extensive review of authentic, empirical evidence found in studies of medical compliance.

Findings

Patient agency is choosing not to comply with medical orders has over the years forced structural changes in the doctor–patient relations. These changes can be understand through the evolution of three kinds of social contract.

Practical implications

One important implication is that non‐compliance can be a relational choice in one's lifeworld.

Originality/value

No other study has brought together Milgram's evidence with the medical compliance literature to demonstrate the integration of agency and structure.

Details

International Journal of Sociology and Social Policy, vol. 26 no. 7/8
Type: Research Article
ISSN: 0144-333X

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Book part
Publication date: 20 January 2010

Anthony H. Catanach and Shelley C. Rhoades-Catanach

Forty-five years ago, psychologist Stanley Milgram conducted a series of famous experiments on obedience and authority that tested individuals' willingness to administer…

Abstract

Forty-five years ago, psychologist Stanley Milgram conducted a series of famous experiments on obedience and authority that tested individuals' willingness to administer electric shocks to a test subject under the direction of an authority figure. This paper discusses how Milgram's work on human psychological tendencies can be used to address subordination of judgment and other ethical issues in financial accounting and reporting, including accounting for income taxes. The teaching approach described relies on readings, videos, and mini-cases to give students an appreciation for the role of organizational influences on ethical decision making in today's accounting world. This teaching approach is innovative in its use of social psychological theories to address accounting ethical dilemmas, and its incorporation of contemporary international financial reporting standards and tax reporting issues into the ethics debate.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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Book part
Publication date: 23 September 2019

Bruce C. Pascoe

The 1990s war in Bosnia and Herzegovina is remembered for the atrocities committed by each of the ethnic groups involved. However, while it was mainly the leaders that…

Abstract

The 1990s war in Bosnia and Herzegovina is remembered for the atrocities committed by each of the ethnic groups involved. However, while it was mainly the leaders that were held to blame, the role of followers in these events also needs consideration. One cannot lead without followers. One cannot accomplish genocide without obedient followers. This study will examine the war in terms of three types of followers – participants, bystanders, and upstanders (those who stood up for their beliefs of right and wrong, refusing to obey orders from superiors or give in to the pressures of the situation). Studies in the past, such as the Milgram Experiment and the Stanford Prison Experiment, focused on the negative side of human behavior. We need to also focus research on the positive side of human behavior such as that displayed by the upstanders, so that such positive behavior can be encouraged and further developed in the interests of peace.

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Peace, Reconciliation and Social Justice Leadership in the 21st Century
Type: Book
ISBN: 978-1-83867-193-8

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Article
Publication date: 7 October 2019

Ni Wayan Rustiarini, Sutrisno Sutrisno, Nurkholis Nurkholis and Wuryan Andayani

This study aims to examine the effects of fraud triangle (pressure, opportunity and rationalization) on individual fraudulent behavior in Indonesian public procurement…

Abstract

Purpose

This study aims to examine the effects of fraud triangle (pressure, opportunity and rationalization) on individual fraudulent behavior in Indonesian public procurement. Empirical research in this area is relatively sparse.

Design/methodology/approach

Data were collected using laboratory experiments.

Findings

The results revealed that fraudulent behavior is higher when an individual has high pressure and high opportunity. These factors play an important role in determining individual rationalization. Most of participants used “displacing responsibility” to rationalize their actions. This study also demonstrated that negative affect mediates the relationship between fraudulent behavior and rationalization.

Research limitations/implications

First, fraudulent behavior research cannot be separated from social desirability bias. Second, the experiments only involved individual decision-making, not in groups. Finally, this study did not examine the effectiveness of rationalization in reducing negative affect.

Practical implications

Over the years, the government has only focused on the identification of pressure and reduction of opportunities, but ignored individual psychological reasons. Considering that procurement fraud is always increasing, the government must more focus on individual reasons to design an effective prevention and detection system.

Social implications

There are various conflicts of interest in public procurement budgeting. These conflicts can distort resource allocation and causes budget leakage. As a result, the government is incapacitated to achieve social and economic goals of the community.

Originality/value

There is limited research about fraud in public procurement budgeting, especially in developing countries. In addition, the fraud triangle research, which focuses on rationalization is still limited.

Details

Journal of Financial Crime, vol. 26 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 20 April 2010

William E. Shafer and Zhihong Wang

The purpose of this paper is to addresses the impact of organizational ethical context (ethical climate and ethical culture) and Machiavellianism on…

Abstract

Purpose

The purpose of this paper is to addresses the impact of organizational ethical context (ethical climate and ethical culture) and Machiavellianism on organizational‐professional conflict (OPC) and affective organizational commitment (OC) among Chinese accountants. The paper also aims to test for interactive effects of ethical context and Machiavellianism.

Design/methodology/approach

The paper is based on a field survey of 89 professional accountants employed by companies operating in Mainland China.

Findings

Two aspects of the organizational ethical culture, expectations of obedience to authority and strong ethical norms/incentives, emerged as the dominant influences on both OPC and affective commitment. Strong negative correlations are observed between OPC and OC, and between Machiavellianism and OC. Contrary to expectations, the organizational ethical context had the greatest impact on OC among high Machiavellians. For low Machiavellians, OPC fully mediated the relationship between ethical context and OC, but no such mediation effects are found for high Machiavellians.

Originality/value

This is the first study of the relationships among ethical context, OPC and OC among industry accountants in China, and the first study of the effects of Machiavellianism on these relationships. The results generally support our contention that organizational ethical context will be a key determinant of OPC and OC. The fact that weaker ethical cultures were strongly associated with increased conflict and decreased commitment suggests that managers of accounting/auditing departments should take a proactive approach to developing and nurturing positive or supportive cultures. The differences in results for high and low Machiavellians also raise interesting questions that should be addressed in future research.

Details

Managerial Auditing Journal, vol. 25 no. 4
Type: Research Article
ISSN: 0268-6902

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