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1 – 10 of 18Philmore Alleyne, Wayne Charles-Soverall, Tracey Broome and Amanda Pierce
Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to examine…
Abstract
Purpose
Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to examine perceptions, attitudes and consequences (actions and reactions) of whistleblowing, as well as the predictors of internal and external whistleblowing intentions, by using Graham’s (1986) model of principled organizational dissent in a small emerging and collectivist culture like Barbados.
Design/methodology/approach
The study utilized a self-administered survey of 282 accounting employees working in organizations in Barbados.
Findings
Results reveal that there is little awareness of whistleblowing legislation. Most respondents perceive whistleblowing as ethical and favor internal over external whistleblowing. Findings show that personal responsibility and personal costs significantly influence internal whistleblowing intentions, while personal costs influence external whistleblowing. Using qualitative data, several themes emerged as influencing whistleblowing: perceived benefits of whistleblowing, actual whistleblowing experiences (handling of reports), personal costs (climate of fear and hostility), perceived lack of anonymity and cultural norms.
Research limitations/implications
Future research should control for social desirability bias and use more rigorous qualitative approaches such as face-to-face interviews and focus groups to gain in-depth opinions and feelings on the topic.
Practical implications
Whistleblowing can be achieved through such mechanisms as perceived organizational support, strong ethical codes of conduct, rewarding ethical behavior and promoting sound work ethics in organizations.
Originality/value
This paper explores whistleblowing in an emerging economy where there has been little research on the topic. Thus, this study supplements the existing research in emerging economies by examining the applicability of Graham’s (1986) model of principled organizational dissent.
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Renée M. Thompson and Philmore Alleyne
This study aims to investigate measures established to ensure board of directors (BODs) in a state-owned enterprise (SOE) meets the organization for economic cooperation and…
Abstract
Purpose
This study aims to investigate measures established to ensure board of directors (BODs) in a state-owned enterprise (SOE) meets the organization for economic cooperation and development (OECD, 2015) guidelines criteria: how they perform their advising and control roles, and interactions within the boardroom using agency theory and OECD guidelines.
Design/methodology/approach
This research adopts a qualitative approach of a board within a SOE in Barbados involving several stages of data collection. A case study approach was used involving interviews of nine board members and seven key management staff, analysis of board minutes and annual reports.
Findings
BODs follow majority of the OECD (2015) guidelines for good governance. The Chairman allowed full discussion and input from BODs. The board members’ diverse qualifications and skills added value to the organization. However, appointments to the board were heavily slanted toward political considerations which at times may have skewed judgments. Boardroom interactions reflected quality contributions from the BODs. Decision-making was lengthy and tedious. Boardroom atmosphere could be territorial.
Research limitations/implications
Political interference remains an issue facing BODs in executing their roles. This study did not observe board meetings but perceived views via the lens of BODs and management.
Originality/value
This paper adds to the existing body of knowledge of SOE board governance based on OECD (2015) guidelines and how the board performs its advising and control roles. Insights are gained on how board processes contribute to boardroom interaction by using agency theory as the theoretical framework.
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Philmore Alleyne and Terry Harris
Tax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light…
Abstract
Purpose
Tax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light of this, this study aims to use the extended version of the theory of planned behaviour (TPB) (Beck and Ajzen, 1991) to predict individuals’ intentions to engage in tax evasion.
Design/methodology/approach
The research adopts a two-stage approach for data collection and analysis. First, the authors obtained survey data from 150 taxpayers in Barbados to conduct multivariate analyses to test the validity of the study’s hypotheses. The authors also used several open-ended questions on the survey instrument to conduct thematic analyses to further explore the influence of the antecedents of intentions to engage in tax evasion. Second, the authors conducted a focus group with two tax officials and three tax advisors.
Findings
The authors find that attitudes toward the behaviour, perceived behavioural control and moral obligation are significant predictors of intentions to engage in tax evasion. Factors cited as encouraging tax evasion are perceived fairness, tax authorities’ institutional infrastructure and responses, potential financial benefit, perceptions of inequality, low level of trust in tax authorities, perceived poor use of tax revenues and poor treatment of taxpayers. Conversely, factors cited as discouraging tax evasion include fear of prosecution, high morals and potential adequate governmental regulation.
Research limitations/implications
The study measures intentions to engage in tax evasion rather than actual behaviour. The study does not measure social desirability bias.
Originality/value
This paper tests the applicability of variables used in the extended version of the TPB to predict intentions to engage in tax evasion in a Caribbean-based emerging economy. It also applies a mixed-methods approach of collecting data from taxpayers, tax advisors and tax officials.
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Renée M. Thompson, Philmore Alleyne and Wayne Charles-Soverall
The purpose of this paper is to examine corporate governance (CG) issues among boards of directors (BODs) in Barbados’ state-owned enterprises (SOEs) by utilizing agency and…
Abstract
Purpose
The purpose of this paper is to examine corporate governance (CG) issues among boards of directors (BODs) in Barbados’ state-owned enterprises (SOEs) by utilizing agency and institutional theories as the theoretical framework.
Design/methodology/approach
This research adopts a mixed methods approach using quantitative and qualitative methods. Data are collected in five stages including data initially from a governance workshop attended by BODs. The findings are presented and feedback obtained in subsequent stages including several seminars attended by BODs, government officials, regulators and other stakeholders.
Findings
BODs perceive that they perform their roles and responsibilities in an effective and efficient manner, influence decision making, exercise control in SOEs and conduct well-organized meetings. However, respondents from the various stages report that there is lack of accountability and transparency, inadequate disclosure, lengthy board meetings resulting in excessive delays in decision making, unclear accounting and auditing guidelines, and a lack of training in financial and CG matters. Political interference, board appointment and composition are also cited as major concerns.
Research limitations/implications
Suggestions include reduced political interference, increased training, following OECD (2005) best practices and greater accountability.
Originality/value
The paper extends the literature on CG in BODs in SOEs in emerging economies. This study utilizes the agency and institutional frameworks to understand the phenomenon.
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Philmore Alleyne, Shantelle Armstrong and Marissa Chandler
This paper aims to examine the capital budgeting practices used by firms in Barbados using contingency theory.
Abstract
Purpose
This paper aims to examine the capital budgeting practices used by firms in Barbados using contingency theory.
Design/methodology/approach
The study involves the use of a self-administered questionnaire sent to the individual responsible for capital budgeting decisions (either the accountant, financial controller or senior manager) in each of the firms selected. In total, 41 completed questionnaires are received; 12 follow-up interviews are conducted with respondents to indicate the reasons for use and non-use of capital budgeting practices.
Findings
Capital budgeting practices are not widely used by firms in Barbados. The payback method (PBM) is determined to be the preferred method of choice because of its simplicity, agility and cultural practices. Based on contingency theory, organisations in Barbados believe that the PBM is a better fit for them. Top management drives the capital budgeting process with crude and non-traditional methods for the acceptance of capital projects. While there are no statistically significant differences in the capital budgeting practices used in different sectors, professional accountants are more likely to use net present value and sensitivity analysis than non-professional accountants.
Research limitations/implications
The sample is small, and consequently, findings may not be generalisable to the population.
Originality/value
This study makes a significant contribution to the body of literature in emerging countries such as Barbados on the usage of capital budgeting practices and factors that may influence their usage. It further contributes to policymakers, practitioners, organisations and stakeholders of organisations.
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Philmore Alvin Alleyne, Dwayne Devonish and Peter Alleyne
The study investigates the perceptions of auditor independence (PAI) between auditors and users in Barbados.
Abstract
Purpose
The study investigates the perceptions of auditor independence (PAI) between auditors and users in Barbados.
Design/methodology/approach
A self‐administered questionnaire was adapted and modified from Beattie et al.'s study in the UK the sample included 66 auditors and 148 users. Factors relating to the size and closeness of Barbadian society, lengthy tenure and being a sole audit practitioner, small audit firm, provision of non‐audit services (NAS) among others, were investigated.
Findings
Economic dependence of auditor on the client, the provision of NAS, high competition, small firm size, being a sole practitioner, lengthy tenure and the size and closeness of Barbadian society were found to negatively affect PAI. Auditor independence was perceived to be enhanced by the existence of audit committees, rotation of audit partners, risks to auditor arising from poor quality, regulatory rights and requirements surrounding auditor change and an auditor's right to attend and be heard at the company's annual general meetings.
Research limitations/implications
Owing to the relatively small sample size and small emerging market, these findings should be interpreted with caution.
Practical implications
This research serves to inform audit related policies and regulation on the potential threats to auditor independence.
Originality/value
This paper contributes to the limited body of research on auditor independence in small developing countries.
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The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public…
Abstract
Purpose
The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados.
Design/methodology/approach
The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations.
Findings
OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally.
Research limitations/implications
The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings.
Practical implications
The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework.
Originality/value
This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the whistle-blowing process in Barbados.
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Philmore Alleyne, Nadini Persaud, Peter Alleyne, Dion Greenidge and Peter Sealy
The purpose of this paper is to explore perceptions of fraud detection techniques in the stock and warehouse cycle in Barbados.
Abstract
Purpose
The purpose of this paper is to explore perceptions of fraud detection techniques in the stock and warehouse cycle in Barbados.
Design/methodology/approach
The study uses a self‐administered questionnaire, adapted and modified from Owusu‐Ansah et al. The sample is comprised of 64 auditors. The study examines the perceived effectiveness of audit procedures, the influence of size of the audit firm, and the level of audit experience in the choice of specific audit procedures.
Findings
The study indicates that there is a moderate to high perceived effectiveness of standard audit procedures in the detection of fraud in the stock and warehousing cycle in Barbados and that the majority of the “more effective” audit procedures can be classified as field research techniques that are more direct in obtaining evidence. It is found that auditors from larger firms reported higher means for audit procedures. There are mixed findings with respect to the significant relationship between level of auditing experience of auditors and perceived effectiveness of fraud detection techniques. The study also indicates that males consistently rated the level of effectiveness of audit procedures higher than females.
Research limitations/implications
Due to the relatively small sample size, these findings should be interpreted with caution. Nonetheless, the findings of this study do indicate that auditing procedures in this developing country are on par with those of developed countries.
Practical implications
This paper serves to inform audit‐related policies and regulation on the potential threats within the stock and warehouse cycle.
Originality/value
This paper contributes to the limited body of research on fraud detection within the stock and warehouse cycle in small developing countries.
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Philmore Alleyne and Nadini Persaud
The purpose of this paper is to determine whether there were differences in students' ethical perceptions based on gender, academic major and religiosity.
Abstract
Purpose
The purpose of this paper is to determine whether there were differences in students' ethical perceptions based on gender, academic major and religiosity.
Design/methodology/approach
A self‐administered survey was conducted of 132 students at a university in Barbados, to determine ethical perceptions on five moral constructs: justice, relativism, utilitarianism, deontology and egoism.
Findings
The study found that females displayed higher ethical values compared to males, non‐accounting students (majoring in management and economics) were more ethical than accounting students, and students who perceived themselves as being religious were more ethical than non‐religious students. Both female accounting and non‐accounting students, as well as religious and non‐religious females, held higher ethical perceptions than their male counterparts.
Research limitations/implications
The sample was small, thus limiting the generalisability of the results to the wider student population.
Practical implications
The results should be useful for educational institutions to implement more ethical courses into the curriculum.
Originality/value
The paper demonstrates that ethical perceptions are important among undergraduate students, and that there needs to be remedies to improve the low ethical perceptions among accounting students. The paper also contributes to the sparse literature on ethics in the Caribbean.
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Dion Greenidge, Philmore Alleyne, Brian Parris and Sandra Grant
This study seeks to determine differences between recruitment processes and methods and training practices used in small and large businesses in the retailing, manufacturing, and…
Abstract
Purpose
This study seeks to determine differences between recruitment processes and methods and training practices used in small and large businesses in the retailing, manufacturing, and tourism sectors in an emerging economy, Barbados.
Design/methodology/approach
The research utilized a quantitative survey covering 49 retailing, manufacturing and tourism‐oriented organizations to ascertain whether small organizations practice the procedures and methods outlined in the prescriptive literature on recruitment and training compared with large organizations. Institutional theory and resource‐based view informed the research.
Findings
It was found that recruitment processes and methods and training practices vary among small and large organizations. It suggests that, in Barbados, small businesses are likely to rely on informal recruitment methods and informal training practices compared with large businesses.
Research limitations/implications
This study is only conducted across the retailing, manufacturing and tourism sectors in Barbados. The findings may have implications for management in other sectors, and small and large businesses in emerging economies.
Practical implications
The results provide academics and managers in both large and small businesses with insights into recruitment and training practices in small and large businesses in an emerging economy.
Originality/value
This paper contributes to the limited research done on recruitment and training activities among small‐sized and large‐sized firms in the English‐speaking Caribbean.
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