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Article
Publication date: 1 April 1990

Petruska Clarkson

This article provides a broad perspective on the scope ofcounselling in organisations conceptualised around stress. Twointersecting dimensions are postulated – that of the…

Abstract

This article provides a broad perspective on the scope of counselling in organisations conceptualised around stress. Two intersecting dimensions are postulated – that of the individual and the organisation, and that of distress and eustress. By means of a discussion of the quadrants thus created, the provision of counselling services, training and consultancy can be conceptualised, re‐evaluated and broadened to include not only prevention and limitation of the effects of negatively experienced stress, but also the cultivation and enhancement of positively experienced stress (eustress).

Details

Employee Councelling Today, vol. 2 no. 4
Type: Research Article
ISSN: 0955-8217

Keywords

Article
Publication date: 1 June 1994

Petruska Clarkson

Examines the widespread pseudocompetence issues which frequently affectcounsellors, psychotherapists and supervisors, and their supervisors andtrainers. Pseudocompetence…

609

Abstract

Examines the widespread pseudocompetence issues which frequently affect counsellors, psychotherapists and supervisors, and their supervisors and trainers. Pseudocompetence is defined as the experience of a big difference between people′s own (low) assessment of themselves and others′ (high) opinion of them in their particular field.

Details

Employee Councelling Today, vol. 6 no. 3
Type: Research Article
ISSN: 0955-8217

Keywords

Article
Publication date: 1 March 1991

Petruska Clarkson

The article seeks to differentiate counselling and psychotherapy sothat users can distinguish between different kinds of service provision.Roles, functions…

3731

Abstract

The article seeks to differentiate counselling and psychotherapy so that users can distinguish between different kinds of service provision. Roles, functions, qualifications, training, areas of competence, distinctive focus and professional organisations are specifically defined for counsellors and psychotherapists. The article similarly but more briefly describes the “core professions”: psychiatrist, psychologist; clinical, occupational and counselling psychologists. Emphasis is placed on areas in common and the value of counselling.

Details

Employee Councelling Today, vol. 3 no. 3
Type: Research Article
ISSN: 0955-8217

Keywords

Article
Publication date: 1 December 1995

Petruska Clarkson

Introduces the cyclic nature of all experience as it is understoodin Gestalt terms. Reports on the author′s opinion that in trainingpeople in counselling skills to help…

1739

Abstract

Introduces the cyclic nature of all experience as it is understood in Gestalt terms. Reports on the author′s opinion that in training people in counselling skills to help individuals deal with being made redundant, it is useful to use the idea of a cycle of human experience. This helps practitioners understand the different phases and reactions of individuals to major life events such as redundancy, and also to locate different counselling skills at different points of the cycle.

Details

Employee Councelling Today, vol. 7 no. 7
Type: Research Article
ISSN: 0955-8217

Keywords

Article
Publication date: 1 April 1989

Bill Critchley and David Casey

It is clear from work carried out in psychotherapy and familytherapy, that individuals and families get stuck because an impasse develops between a conscious desire for…

Abstract

It is clear from work carried out in psychotherapy and family therapy, that individuals and families get stuck because an impasse develops between a conscious desire for change and an unconscious desire to avoid change. The authors consider how this can apply to groups and organisations. It is assumed that organisations are living organisms with conscious and unconscious processes. Five different ways in which organisations “get stuck” are identified and the interventions appropriate to each particular organisation blockage are described.

Details

Leadership & Organization Development Journal, vol. 10 no. 4
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 6 April 2022

Jianqun Xi and He Xiao

This paper aims to examine the relationship among corporate environmental disclosure (CED), earnings management (EM) practices and accounting conservatism in Chinese…

Abstract

Purpose

This paper aims to examine the relationship among corporate environmental disclosure (CED), earnings management (EM) practices and accounting conservatism in Chinese listed firms and determine how internal corporate governance (CG) mechanisms moderate these relationships.

Design/methodology/approach

This study uses two different EM practices, accrual-based EM (AEM) and real EM (REM), to analyze the relationship between CED and EM practices, as well as accounting conservatism. The final sample consisted of 1,619 observations, documented between 2015 and 2019. The panel data method was applied to estimate the relationship among CED, AEM and REM, as well as the moderating effect of CG on this relationship.

Findings

This study finds a negative relationship between CED and EM (both AEM and REM) and a positive relationship between CED and accounting conservatism. Further, CG, measured as the independent director ratio, institutional ownership and state-owned entities, was found to moderate these relationships.

Practical implications

Chinese policymakers should reinforce CED because it reduces corporate EM practices and improves accounting conservatism. Further, CED, as a mandatory requirement, may be expanded to all industries, that is, beyond the highly polluting industries listed on China’s stock exchanges.

Originality/value

This study is among the first to examine the relationship between CED and EM practices from both the AEM and REM perspectives and the one between CED and accounting conservatism. It also extends extant analyses by investigating the moderating effect of CG on these relationships in China.

Details

Managerial Auditing Journal, vol. 37 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

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