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Article
Publication date: 16 April 2024

Abdel K. Halabi

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…

Abstract

Purpose

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

Design/methodology/approach

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Findings

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

Practical implications

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Originality/value

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 1 September 2024

Matthew W. Ragas and Ron Culp

Abstract

Details

Business Acumen for Strategic Communicators
Type: Book
ISBN: 978-1-83797-085-8

Article
Publication date: 13 September 2022

Octavia Ama Serwaa Otchere, Godfred Matthew Yaw Owusu and Rita Amoah Bekoe

The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential…

Abstract

Purpose

The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential theory, this study examines the influence of professional skepticism, cognitive styles and perceived organizational support on whistleblowing intentions while controlling for the effect of some demographic variables on the estimated results. Further, the authors ascertain whether the threat of retaliation moderates the relationship between professional skepticism and whistleblowing intentions.

Design/methodology/approach

Data was obtained from professional accountants licensed by the Institute of Chartered Accountants, Ghana by means of self-administered questionnaires. The partial least square-structural equation modeling technique was used to test for the hypothesized relationships in this study.

Findings

The results of this study suggest the intention to report wrongdoing within the organization is influenced by individuals’ level of professional skepticism, cognitive style and the perception that they will have the backing of their organization in reporting wrongdoing. Moreover, the authors also find females and individuals who have advanced in age to have greater motivation to report wrongdoing in the organization.

Originality/value

This study contributes to whistleblowing literature by highlighting the effect of professional skepticism on whistleblowing intentions. Also, this study provides empirical support for the applicability of the benefit-to-cost differential theory to the whistleblowing literature.

Abstract

Details

Radical Environmental Resistance
Type: Book
ISBN: 978-1-83797-379-8

Article
Publication date: 21 August 2023

Seth Ampadu, Yuanchun Jiang, Samuel Adu Gyamfi, Emmanuel Debrah and Eric Amankwa

The purpose of this study is to examine the effect of perceived value of recommended product on consumer’s e-loyalty, based on the proposition of expectation confirmation theory…

Abstract

Purpose

The purpose of this study is to examine the effect of perceived value of recommended product on consumer’s e-loyalty, based on the proposition of expectation confirmation theory. Vendors’ reputation is tested as the mediator in the perceived value of recommended product and e-loyalty relationship, whereas shopping enjoyment is predicted as the moderator that conditions the perceived value of recommended product and e-loyalty relationship through vendors reputation.

Design/methodology/approach

Data were collected via an online survey platform and through a QR code. Partial least squares analysis, confirmatory factor analysis and structural equation modeling were used to verify the research proposed model.

Findings

The findings revealed that the perceived value of recommended product had a significant positive effect on E-loyalty; in addition, the perceived value of the recommended product and e-loyalty link was partly explained by e-shopper’s confidence in vendor reputation. Therefore, the study established that the direct and indirect relationship between the perceived value of the recommended product and e-loyalty was sensitive and profound to shopping enjoyment.

Originality/value

This study has established that the perceived value of a recommended product can result in consumer loyalty. This has successively provided the e-shop manager and other stakeholders with novel perspectives about why it is necessary to understand consumers’ pre- and postacquisition behavior before recommending certain products to the consumer.

Details

Young Consumers, vol. 24 no. 6
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 16 July 2024

Rosa Hendijani and Reza Saeidi Saei

This study aims to examine the interaction between different types of supply chain integration (SCI) and competitive strategies on firm performance.

Abstract

Purpose

This study aims to examine the interaction between different types of supply chain integration (SCI) and competitive strategies on firm performance.

Design/methodology/approach

The research method is quantitative. The study develops a structured model and a set of hypotheses based on the related theories. Empirical data is collected in a cross-sectional manner using an online survey to test the model and its hypotheses. The survey comprised standard scales to measure study variables. The scales had high reliability and validity and were commonly used in the literature. The study was conducted on Iranian firms working in steel and auto parts industries. Based on official reports, a total of 305 active companies were found in these two industries. Due to the small population size, all companies in the two industries were contacted for participation. Overall, 84 firms completed the survey. To test the research hypotheses, the authors used hierarchical regression analyses using SPSS 27 software.

Findings

Results showed that internal integration improves financial performance when firms follow a cost leadership strategy. Differentiation strategy and process integration interact positively and improve operational performance. Type of industry had no significant effect. The results add to the SCI literature by showing that a match between competitive strategy and integration type can influence both operational and financial performance. In total, firms should focus on the appropriate dimension of SCI based on their competitive strategy to improve the performance of the firm.

Originality/value

The impact of competitive strategy as a moderator on the SCI-performance relationship has not been widely addressed in the literature. In one study, Huo et al. (2014) investigated this relationship using data from 604 manufacturing companies in China. The results provided support for financial performance but not for operational performance. However, the influence of competitive strategies on the SCI performance may vary in different countries and contexts with dissimilar environmental, social and cultural characteristics. As several supply chain scholars have argued, understanding contextual conditions that influence the effect of best practices such as SCI on performance are critical

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 15 August 2023

Meera Peethambaran and Mohammad Faraz Naim

This paper aims to examine the relationship between empowering leadership and the holistic well-being construct, i.e. flourishing-at-work.

Abstract

Purpose

This paper aims to examine the relationship between empowering leadership and the holistic well-being construct, i.e. flourishing-at-work.

Design/methodology/approach

On the basis of an extensive review of literature and using conservation of resource (COR) theory and self-determination theory (SDT), this study proposes a conceptual framework with employee work passion (EWP) as a link connecting empowering leadership and flourishing-at-work.

Findings

Empowering leadership has the ability to enhance EWP and thereby increase the overall well-being of employees (flourishing). Moreover, the study demonstrates that EWP serves as a potential mechanism connecting empowering leadership and flourishing-at-work.

Research limitations/implications

Being a conceptual paper, the proposed framework lacks empirical validation.

Practical implications

Organizations should focus on leaders with empowering behaviours and strive towards increasing EWP.

Originality/value

To the best of the authors’ knowledge, this is the first study to propose the role of EWP as a possible conceptual link between empowering leadership and employee flourishing-at-work. This paper emphasizes the importance of flourishing-at-work in the current climate of rising mental tensions among employees, which leads to adverse organizational outcomes.

Details

Industrial and Commercial Training, vol. 55 no. 4
Type: Research Article
ISSN: 0019-7858

Keywords

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