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Article
Publication date: 26 October 2021

Rohaida Seno, Hafiza Aishah Hashim, Roshaiza Taha and Suhaila Abdul Hamid

The purpose of this paper is to determine whether Hofstede’s cultural dimensions have a significant relationship with ethical decision-making among tax practitioners while…

Abstract

Purpose

The purpose of this paper is to determine whether Hofstede’s cultural dimensions have a significant relationship with ethical decision-making among tax practitioners while performing their duties in ensuring tax compliance among taxpayers.

Design/methodology/approach

A structured questionnaire was used to collect data from tax practitioners in the state of Terengganu, Malaysia. Two hundred questionnaires were distributed via Google Forms and email to tax practitioners who were selected from the Inland Revenue Board of Malaysia website using a mixture of systematic random and snowball sampling approaches. The Statistical Package for Social Sciences software program was used to analyse the collected data.

Findings

The results show that power distance (PD), individualism (IND) and uncertainty avoidance (UAV) have a significant relationship with ethical decision-making, whereas masculinity (MAS) has no significant relationship with ethical decision-making among tax practitioners while carrying out their duties. The positive relationship of PD and of IND with decision-making behaviour indicates that ethical decision-making is highly practised in a low PD and low IND culture rather than in a high PD and high IND culture. In contrast, UAV shows a negative beta sign, which indicates that tax practitioners tend to practise ethical decision-making in a high UAV culture.

Originality/value

This study fills a gap in the literature in regard to the influence of culture on tax compliance particularly among tax practitioners in Malaysia. The study shows how culture is related to the decision-making practices of tax practitioners while performing their role as an intermediary between their clients and the government. It is worthwhile to examine the decision-making of tax practitioners because the results of such an examination not only provide some insights into the professional practices of accountants that will be of interest to the relevant authorities such as the Malaysian Institute of Accountants, they also offer some information that will be of assistance to higher learning institutions in formulating accounting programmes to produce the future generation of accountants.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 April 1984

S. NAZIM ALI

During the summer of 1981, fifty library practitioners affiliated with various types of library in Scotland were interviewed to find out how practitioners keep themselves…

Abstract

During the summer of 1981, fifty library practitioners affiliated with various types of library in Scotland were interviewed to find out how practitioners keep themselves up‐to‐date with current innovation and their likes and dislikes in terms of the various forms of material available in the dissemination of research results. The interview sample was drawn from the total library manpower of 15,696 librarians and information workers as represented in the Census of staff in librarianship and information work in 1976. A quota sample of 50 practitioners was selected in proportion to the sizes of the three categories mentioned in footnote (1): 27 (54.0 percent) practitioners from public libraries; 14 (28.0 percent) from academic libraries; and Finally 9 (18.0 percent) from special and government libraries. In order to interview the first set of 27 practitioners, six public library systems were visited: Glasgow (Mitchell), Renfrew, Dundee. Edinburgh, Aberdeen and Highland Regions. Four academic library systems were visited to interview 15 practitioners: Edinburgh University, Heriot‐Watt University, Paisley College and Napier College. Four special and government libraries were visited to interview 9 practitioners: Scottish Office. Department of Environment, Royal College of Physicians, and the National Library of Scotland were selected. In each type of library a minimum of one and maximum of five practitioners was interviewed from different departments or sections and the chief librarians were excluded from the samples.

Details

Library Review, vol. 33 no. 4
Type: Research Article
ISSN: 0024-2535

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Article
Publication date: 1 January 2007

Raymond Hubbard and Andrew T. Norman

Given marketing's fundamentally applied nature, to compare the relative impacts in the academy of work published by three groups – practitioners, practitioner‐academic…

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Abstract

Purpose

Given marketing's fundamentally applied nature, to compare the relative impacts in the academy of work published by three groups – practitioners, practitioner‐academic alliances, and academics.Design/methodology/approach – Social Sciences Citation Index data were used to estimate the influence of 438 articles published by practitioners, practitioner‐academic alliances, and academics in five marketing journals over the period 1970‐2000.Findings – Citations for academic research were more than twice as high as those for practitioners. Conversely, citations for practitioner‐academic research rival those of the academics, and sometimes exceed them.Research limitations/implications – Only considered US marketing journals.Practical implications – Despite some excellent citation evidence for practitioner‐academic work, additional cooperative efforts must be pursued to ensure the relevance of academic marketing research to practitioner needs.Originality/value – This is the only study to “objectively” address the impact of practitioner, practitioner‐academic alliance, and academic research in the academy.

Details

Management Research News, vol. 30 no. 1
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 1 April 1993

Brenda Leese, Paul Kind, Ian Cameron and Jennie Carpenter

A postal questionnaire was successfully used to determine generalpractitioner views about the quality of the health care servicesavailable to their patients. In the case…

Abstract

A postal questionnaire was successfully used to determine general practitioner views about the quality of the health care services available to their patients. In the case of hospital services, 75 of the 112 respondents (67 per cent) chose orthopaedics and 52 (46 per cent) chose ophthalmology as services in need of improvement. Other hospital‐based services, chosen by at least ten general practitioners, were gynaecology, gastroenterology/endoscopy, medicine for the elderly, radiology/ultrasound, psychiatry and physiotherapy. Only 74 general practitioners chose community services, with health visiting being chosen by 25 respondents, district nursing by 24, physiotherapy by 20 and chiropody by 18, as being in need of improvement. The survey was intended to provide a basis for a dialogue between clinicians, managers and general practitioners, about how the quality of services could be improved and how they might be developed in the future.

Details

Journal of Management in Medicine, vol. 7 no. 4
Type: Research Article
ISSN: 0268-9235

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Article
Publication date: 1 February 1989

Patrick Gunnigle and Gisela Shivanath

This article is based on a survey of personnel practitioners inIrish organisations, aimed at establishing their role and status withinthe company for which they worked…

Abstract

This article is based on a survey of personnel practitioners in Irish organisations, aimed at establishing their role and status within the company for which they worked. The principal findings from the survey suggest that the majority of personnel practitioners are afforded a top management role, and feel that they are heavily involved in strategic planning decisions within their organisations. The major factor which led to differences in the role of personnel was the national origin of the company which owned the site at which these individuals worked.

Details

Employee Relations, vol. 11 no. 2
Type: Research Article
ISSN: 0142-5455

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Article
Publication date: 20 August 2021

Irene Pollach

This paper aims to investigate the transience of management fads in the academic and the practitioner-oriented communities to shed light on their roles in the diffusion of fads.

Abstract

Purpose

This paper aims to investigate the transience of management fads in the academic and the practitioner-oriented communities to shed light on their roles in the diffusion of fads.

Design/methodology/approach

This study traces the lifecycles of the following fads in practitioner-oriented and academic journals over more than 50 years: balanced scorecard, business process reengineering, design thinking, knowledge management, learning organization, management by objectives (MBO), matrix organization and total quality management (TQM).

Findings

Contrary to the academic–practitioner gap lamented in the literature, this study indicates no such gap regarding these fads in general, but finds differences in the intensity with which the fads are dealt with. The two communities stimulate, sustain and abandon fads collectively, as the lifecycles of most of the fads were found to mirror each other in both communities. This provides evidence of a contemporary form of popularization with a dynamic exchange of knowledge between academic and practitioner-oriented journals, rather than the traditional one-way transfer of knowledge from academia to practice.

Originality/value

This paper is the first to study multiple fads simultaneously in academic and practitioner-oriented journals in a historical comparison to investigate their roles in the diffusion of fads.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 14 June 2021

Hashem Alshurafat

This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present…

Abstract

Purpose

This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study responds to several scholarly calls to improve the studies on forensic accounting in Australia.

Design/methodology/approach

Based on the professionalism theory perspective, this study developed an analysis of the sociological criteria of a profession. This study used qualitative data from semi-structured interviews with elite Australian forensic accounting practitioners and academics.

Findings

The findings of the study show that forensic accounting in Australia partly meets the sociological criteria of a profession. Forensic accounting in the Australian context must meet essential criteria such as autonomy and commitment to be recognized as a profession.

Practical implications

This study has implications for the professionalism of forensic accounting along with vital issues surrounding the profession such as public recognition, altruistic behavior and control of entry to the profession.

Social implications

This study provides social contributions by emphasizing forensic accountants’ sociological roles, including the altruistic role and solving social problems role. Understanding these roles provides the practitioners with the fundamental knowledge to use during their work.

Originality/value

This study is original in that it sheds light on the professionalism of forensic accounting in the Australian context.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 18 July 2017

Rebecca Bloch, Gary Kleinman and Amanda Peterson

The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice.The authors (1) present a…

Abstract

The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice.

The authors (1) present a comprehensive literature review in the academic/practitioner gap arena, and (2) develop a theoretical background for it. Further, they identify (3) the different information needs of these groups using value group theory and (4) the inherent factors and personality traits that influence career choice. Next, they (5) evaluate the values of each subgroup. They then (6) theorize what types of accounting research would interest each. They argue that (7) individuals who enter the academy differ from those who enter practice, and (8) the socialization processes and the impact of the professional setting (practice or academe) on behaviors further the separation of academic research from practitioner needs.

This paper is theoretical. It suggests that bridging the gap will be difficult. The study is theoretical. The limitation is that it does not empirically test the relationships hypothesized. By providing a comprehensive model of factors underlying the gap, however, it can be a fruitful source of research ideas for years to come. The implications are that it will be difficult to bridge the gap between accounting practitioners and academics. Having a greater understanding of the causes of the gap, however, may be very useful in fostering thought as to how to overcome it.

Prior literature on the topic is largely atheoretical. This paper is the first to develop a broad theory of the gap.

Details

Parables, Myths and Risks
Type: Book
ISBN: 978-1-78714-534-4

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Book part
Publication date: 1 July 2013

David Coghlan

Within the developing exploration of the role of the scholar-practitioner, the situation in which scholar-practitioners engage in the scholarship of practice in their own…

Abstract

Within the developing exploration of the role of the scholar-practitioner, the situation in which scholar-practitioners engage in the scholarship of practice in their own organizational systems has not received much attention. This chapter adopts the position that scholar-practitioners are not merely practitioners who do research but rather that they integrate scholarship in their practice and generate actionable knowledge, that is, knowledge that is robust for scholars and actionable for practitioners. This chapter explores the phenomenon of scholar-practitioners engaging in the scholarship of practice in their own organizational systems as inside change agents. It discusses how scholar-practitioners engage in inquiry-in-action in first-, second-, and third-person modes of inquiry and practice in the present tense and provides a methodology and methods for such engagement that it be rigorous, reflective, and relevant.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-1-78190-891-4

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Article
Publication date: 8 June 2021

Frank Alpert, Mark Brown, Elizabeth Ferrier, Claudia Fernanda Gonzalez-Arcos and Rico Piehler

This study aims to investigate marketing managers’ views on the existence and nature of the academic–practitioner gap in the branding domain.

Abstract

Purpose

This study aims to investigate marketing managers’ views on the existence and nature of the academic–practitioner gap in the branding domain.

Design/methodology/approach

Using a purposive sampling method, the researchers conduct semi-structured qualitative interviews with 20 experienced marketing managers from a wide range of industries and organisations, whose roles are focussed on the planning, implementation and management of broad marketing and branding strategies.

Findings

Branding practitioners have little or no contact with academics and their theories-in-use with regard to brand management suggest they do not consider academic research relevant to their work.

Research limitations/implications

The process of describing and explaining the gap provides valuable insights into bridging the gap; it provides actionable branding strategies that include raising awareness, building relationships, improving the benefits offer and communicating more effectively.

Practical implications

This research has practical implications for branding academics. The interviewed practitioners confirm the gap, viewing it as academics’ (not practitioners’) problem and responsibility. They characterise it as a branding problem that academics can overcome using branding strategies, to establish themselves as credible sources of branding expertise for practitioners. Key areas for increasing collaboration stem from practitioners’ desire for independent, credible, ethical and timely third-party advice on branding issues; relevant, timely and shorter professional branding education across their organisations; and closer connections with universities to identify new branding talent and ideas.

Originality/value

To the best of the authors’ knowledge, this paper is the first to empirically examine and recommend solutions to the academic-practitioner gap in the branding domain by studying marketing professionals with branding responsibilities, using in-depth interviews.

Details

Journal of Product & Brand Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1061-0421

Keywords

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