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Article
Publication date: 1 March 1988

John Cheese, Abby Day and Gordon Wills

An updated version of the original (1985) text, the book covers all aspects of marketing and selling bank services: the role of marketing; behaviour of customers;…

Abstract

An updated version of the original (1985) text, the book covers all aspects of marketing and selling bank services: the role of marketing; behaviour of customers; intelligence, planning and organisation; product decisions; promotion decisions; place decisions; price decisions; achieving sales. Application questions help to focus the readers' minds on key issues affecting practice.

Details

International Journal of Bank Marketing, vol. 6 no. 3
Type: Research Article
ISSN: 0265-2323

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Article
Publication date: 8 April 2020

Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to…

Abstract

Purpose

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code?

Design/methodology/approach

This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument.

Findings

Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code.

Research limitations/implications

This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time.

Practical implications

This paper offers a fresh understanding of the relationship of accountants' personal values to professional values.

Social implications

This paper provides insights into the person–organization (P–O) fit of US accountants within their profession.

Originality/value

This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 16 October 2020

Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith

As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical…

Abstract

As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of ethical behavior on the part of some Certified Public Accountants (CPAs). This suggests a misfit between those in the profession and the ethical values toward which the profession strives. When CPAs commit unethical behavior, doing so creates a major problem for the profession. Research has shown that the congruity of personal values with organizational values, person–organization fit (P–O fit), is an important factor in the hiring, socialization, and retention of employees. This research compares the personal values of US accounting students with the personal values of leaders in the accounting profession. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of accounting leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 personal values. This result suggests a lack of P–O fit between accounting students and the accounting profession. These findings have implications for CPA firms in the United States, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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Article
Publication date: 1 March 1983

John H. Goodfellow

The problems of examining the size and nature of personal saving behaviour in the UK are analysed, with particular reference to using and interpreting national account

Abstract

The problems of examining the size and nature of personal saving behaviour in the UK are analysed, with particular reference to using and interpreting national account statistics. Alternative methods of compiling saving statistics are considered. Whilst the inherent weaknesses in all current sources of data on personal saving are recognised by organisations compiling the statistics, reference should be made to them by all users of the information.

Details

International Journal of Bank Marketing, vol. 1 no. 3
Type: Research Article
ISSN: 0265-2323

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Article
Publication date: 18 May 2015

Timothy D Bowman

The purpose of this paper is to show that there were differences in the use of Twitter by professors at AAU schools. Affordance use differed between the personal and…

Abstract

Purpose

The purpose of this paper is to show that there were differences in the use of Twitter by professors at AAU schools. Affordance use differed between the personal and professional tweets of professors as categorized by turkers. Framing behaviors were described that could impact the interpretation of tweets by audience members.

Design/methodology/approach

A three phase research design was used that included surveys of professors, categorization of tweets by workers in Amazon’s Mechanical Turk, and categorization of tweets by active professors on Twitter.

Findings

There were significant differences found between professors that reported having a Twitter account, significant differences found between types of Twitter accounts (personal, professional, or both), and significant differences in the affordances used in personal and professional tweets. Framing behaviors were described that may assist altmetric researchers in distinguishing between personal and professional tweets.

Research limitations/implications

The study is limited by the sample population, survey instrument, low survey response rate, and low Cohen’s κ.

Practical implications

An overview of various affordances found in Twitter is provided and a novel use of Amazon’s Mechanical Turk for the categorization of tweets is described that can be applied to future altmetric studies.

Originality/value

This work utilizes a socio-technical framework integrating social and psychological theories to interpret results from the tweeting behavior of professors and the interpretation of tweets by workers in Amazon’s Mechanical Turk.

Details

Aslib Journal of Information Management, vol. 67 no. 3
Type: Research Article
ISSN: 2050-3806

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Article
Publication date: 1 August 2002

Gary Kleinman, Philip Siegel and Claire Eckstein

The pace of organizational and environmental change seems to demand that such professional organizations as CPA firms become learning organizations in order to compete…

Abstract

The pace of organizational and environmental change seems to demand that such professional organizations as CPA firms become learning organizations in order to compete adequately with other firms. The flattening out of traditional hierarchical structures within organizations argues that traditional mentoring and supervisory structures may be inadequate for fostering needed individual learning and personal learning. One effect of the lack of such learning may be increased role stress, job burnout, loss of commitment to the organization, intention to leave, and diminished job satisfaction. Using a sample of 440 accounting professionals from major CPA firms in several regions of the USA, studies the ability of team social interaction processes within work teams to foster the personal, organizational, and team‐source learning, and also to influence attitudinal outcomes directly and indirectly. Also examines whether personal learning, organizational socialization and team‐source learning mediate the impact of team social interaction process on attitudinal outcomes. Uses a hierarchical regression‐based test to evaluate our hypotheses. The results supported our expectations. A structural equation modeling test of the model showed that organizational and personal learning mediated the relationship between team social interaction processes and the attitudinal outcomes, but team‐source learning did not.

Details

Journal of Management Development, vol. 21 no. 6
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 30 August 2013

Jeanette Van Akkeren, Sherrena Buckby and Kim MacKenzie

The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet…

Abstract

Purpose

The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the needs of their clients, and to inform universities on the appropriate curricula to ensure the knowledge and skills of future graduates meet industry expectations.

Design/methodology/approach

The methodological approach taken in this study was exploratory, and qualitative semi‐structured interviews were the primary data collection instrument used.

Findings

Findings from 32 interviews with Australian practising forensic professionals suggest that these services are broad and complex. Opinions differ widely on the best way forward for this area of the accounting profession. Both work‐based and personal attributes required by practising forensic professionals together with the wide range of complex services offered in Australia are presented in a posited model, providing a unique contribution to international forensic accounting literature. Forensic services firms require strong work‐based skills such as oral and written communication skills, technology and analytical skills, in addition to an accounting qualification, as part of their under‐graduate or post‐graduate degrees.

Practical implications

Perceptions were also that graduates require strong interpersonal skills, enthusiasm, intelligence and the ability to work independently and although this has been reported in the literature previously, findings from this study suggest there is still a deficiency in forensic accounting graduates skill set, particularly in relation to oral and written communication. The lack of an Australian‐based forensic accounting certification was also raised.

Originality/value

Both work‐based skills and personal attributes are presented in a posited model of the Australian forensic accountant, providing a unique contribution to international forensic accounting literature.

Details

Pacific Accounting Review, vol. 25 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 February 2001

Gary Kleinman, Philip H. Siegel and Claire Eckstein

Analyzes mentoring as a learning forum for the accounting professional. Data collected from national CPA firms was utilized in the model development and hypotheses. This…

Abstract

Analyzes mentoring as a learning forum for the accounting professional. Data collected from national CPA firms was utilized in the model development and hypotheses. This study examined how learning forums contribute to individual professional growth, performance and attitudes. Analysis of the model indicates that mentoring functions account for significant variance in job satisfaction, organizational commitment, intentions to leave, role ambiguity and job burnout. The analysis indicates that mentoring functions considerably influence socialization and personal learning. The research results highlighted the significance of the socialization process for accounting professionals within a CPA firm. Results of this study stressed the critical role of mentoring as a forum for individual learning. Accounting professionals who experience personal learning through mentoring relationships are less likely to leave the CPA firm since the socialization educates them to the firm’s goals, values and politics.

Details

Leadership & Organization Development Journal, vol. 22 no. 1
Type: Research Article
ISSN: 0143-7739

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Article
Publication date: 1 March 1982

Barbara R. Lewis

Proposes that organisational expansion has occurred among the major clearing banks as a result of mergers, and has led to a heavy concentration of the banking sector…

Abstract

Proposes that organisational expansion has occurred among the major clearing banks as a result of mergers, and has led to a heavy concentration of the banking sector. Sheds light on the competition between the clearing banks which has become increasingly evident, together with competition for these banks from a variety of other banks and financial institutions. Investigates the extent of computerisation and the growth of cheque cards, bank‐based credit cards and a variety of automated facilities. Goes on to discuss the marketing of bank services, present bank account ownership, consumer saving and borrowing, and the segmentation of the bank account market. Concludes that banks have a number of hurdles to overcome in order to attract account holders from the segment of low social status who are, typically, paid weekly in cash and these are all potential customers.

Details

European Journal of Marketing, vol. 16 no. 3
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 3 October 2016

Julie Robson, Yasmin Sekhon and Haomin Simon Ning

Using role theory, this paper aims to focus on business-to-business inter-personal relationships and the strain such relationships can have on the individual. How is this…

Abstract

Purpose

Using role theory, this paper aims to focus on business-to-business inter-personal relationships and the strain such relationships can have on the individual. How is this strain expressed, and what are the implications for the future of these relationships?

Design/methodology/approach

Thirty in-depth interviews were conducted with experienced account managers. The relationship under scrutiny was the inter-personal relationship that exists between the account managers of UK insurance brokers and their business customers.

Findings

The study found account managers use a range of resources to support their inter-personal relationships. Where there was a mismatch in the perception of relationship closeness, this did result in role strain for the account managers. In particular, resentment was expressed over time being taken from their working day and their personal life and the impact this had on their work–life balance.

Practical implications

Identification and an understanding of role strain in inter-personal relationships enables firms to provide support, guidance and training to their employees on how best to manage such relationships. Identifying when and in what ways strain can occur enables firms to identify and take steps to avoid relationship disintegration.

Originality/value

This is one of a few papers to provide empirical evidence of the role strain in inter-personal relationship from an individual employee’s perspective. Identification of the personal resources used in inter-personal relationships may prove useful for other researchers working in this under-researched area. In addition, the in-depth interviews highlighted the often overlooked subtleties within relationships and issues that can trigger relationship strain.

Details

Journal of Business & Industrial Marketing, vol. 31 no. 8
Type: Research Article
ISSN: 0885-8624

Keywords

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