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1 – 10 of 241
Article
Publication date: 20 November 2023

Sean F. Griech, Stephen Carp and Todd E. Davenport

This paper aims to introduce the Theory of Ethical Leadership as a possible means of actualizing the mission and vision statements of the American Physical Therapy Association as…

Abstract

Purpose

This paper aims to introduce the Theory of Ethical Leadership as a possible means of actualizing the mission and vision statements of the American Physical Therapy Association as well as individual professional objectives. Specific examples of how this can be applied directly to the profession of physical therapy will be presented.

Design/methodology/approach

Leadership influences can profoundly affect a profession, an organization and an individual. This has led to exploring which leadership style would be most effective in moving their organization forward. Through a review of the literature, this viewpoint paper compares leadership theories present in the health-care literature, as well as why they may fall short of actualizing the mission and vision statements of the American Physical Therapy Association as well as individual professional objectives.

Findings

Most research has separated ethics from leadership, but all agree that to be successful, the leader needs to exhibit a strong moral compass and demonstrate positive ethical behavior. At the intersection of ethics and leadership is the emerging theory of ethical leadership. Ethical leadership is based on the premise that employees look outside of themselves for ethical guidance and that leaders have an opportunity to provide this moral awareness by making an ethical message sufficiently salient to be recognized in the organizational context as well as allowing the leader to stand out against an ethically neutral ground.

Originality/value

This paper is an original work and has not been published previously, either in whole or in part. Additionally, this paper is not under consideration for publication by any other journal.

Details

Leadership in Health Services, vol. 37 no. 2
Type: Research Article
ISSN: 1751-1879

Keywords

Open Access
Article
Publication date: 14 September 2022

Petra Pekkanen and Timo Pirttilä

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and…

Abstract

Purpose

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

Design/methodology/approach

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

Findings

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

Practical implications

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

Originality/value

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 11
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 17 March 2023

Yulianti Yulianti, Mohammad Wahyudin Zarkasyi, Harry Suharman and Roebiandini Soemantri

This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through…

Abstract

Purpose

This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors.

Design/methodology/approach

The analysis unit is the internal auditor in internal control unit at state Islamic religious higher education in Indonesia. Data processing used covariance-based structural equation modeling using Lisrel Software and the Sobel test to verify the direct and indirect effects.

Findings

This study found empirical evidence that professional commitment and emotional intelligence positively impact the ability to detect fraud. Commitment to ethics and emotional intelligence has a negative effect on reduced audit quality behaviors. Furthermore, this study also provides that commitment to ethics and emotional intelligence indirectly impacts on the ability to detect fraud through reduced audit quality behaviors.

Practical implications

The organization periodically monitors auditors’ behaviors, especially reduced audit quality behaviors, during the audit process and encourages regulators to formulate policies related to increasing the ability to detect fraud.

Originality/value

This study provides knowledge regarding the driving force of internal auditors to mitigate reduced audit quality behaviors and increase the ability to detect fraud.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 3
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 13 July 2023

Saida Dammak and Manel Jmal Ep Derbel

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of…

Abstract

Purpose

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

Design/methodology/approach

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Findings

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

Research limitations/implications

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

Practical implications

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

Originality/value

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 1 April 2024

Phuong Thi Nguyen, Michael Kend and Dung Quang Le

This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to…

Abstract

Purpose

This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to make audit judgements when performing the financial statement audits. Digital transformation is revitalising the technologies used by external auditors and their firms; thus, the authors seek to understand what challenges this creates for the auditing profession in Vietnam.

Design/methodology/approach

Through the theoretical lens of new institutionalism theory, this study uses a qualitative approach involving 20 semi-structured interviews conducted with external auditors in Vietnam during 2022. This sample includes the global Big Four, global mid-tier and smaller local Vietnamese audit firms.

Findings

The findings indicate that there is resistance or disagreement with the suggestion that in the future audit technologies using AI tools can replace humans (external auditors). The role of external auditors in the professional services sector will gradually be changed by audit technologies; however, external auditors are unlikely to be replaced by audit technologies that use AI tools based on the responses of the participants. Strict institutional rules that exist in Vietnam would prevent the replacement of (human) external auditors. In the future, external auditors may take on new roles as consultants, with unique skills in classifying and processing data for decision-making processes; however, they will not be completely replaced by technology in the audit space.

Research limitations/implications

This study has limitations that it is based on the data collection from a single developing country, Vietnam; therefore, the generalisability of the findings is limited to Vietnam. Also, the authors sought insights into the future of external audits in Vietnam.

Practical implications

This study highlights the changing role of auditors and institutions. Thus, policymakers, external auditors and auditees in other developing countries would find the findings helpful.

Originality/value

This study provides new perspectives, particularly from local Vietnamese firms, about audit practices that emerge due to high-level technological advancements and then embed themselves into existing audit practices in an emerging economy. Prior studies tended to focus on the global Big Four firms, thus this study contributes by sharing the perceptions of the smaller practitioners also.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 22 March 2024

Evans Kwesi Mireku, Ernest Kissi, Edward Badu, Clinton Ohis Aigbavboa, Titus Kwofie and Kenneth Eluerkeh

The construction industry is an industry which has gained notoriety when it comes to both physical and mental health problems. Compared to other industries, the construction…

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Abstract

Purpose

The construction industry is an industry which has gained notoriety when it comes to both physical and mental health problems. Compared to other industries, the construction sector has a higher prevalence of many stressors and mental health concerns. This calls for mechanisms to cope with these concerns. One coping mechanism propounded to help cope and adapt in the face of pressures and challenges is “Mental Toughness (MT)”. While mental toughness has been widely studied in various fields, there is a paucity of comprehensive research examining its significance among construction professionals. Thus, the motivation of this study is to establish the mental toughness characteristics among construction professionals in Ghana.

Design/methodology/approach

The construction industry is an industry which has gained notoriety when it comes to both physical and mental health problems. Compared to other industries, the construction sector has a higher prevalence of mental health concerns. One coping mechanism propounded to help cope and adapt in the face of pressures and challenges is “Mental Toughness (MT)”. While mental toughness has been widely studied in various fields, there is a paucity of comprehensive research examining its significance among construction professionals. Thus, the motivation of this study is to establish the mental toughness characteristics among construction professionals.

Findings

the study's findings revealed 13-factor model characteristics of mental toughness with 43 variables for mentally tough performers in the construction environment. These 13-factor models include Pressure Management (PM), Motivation (M), Emotional Intelligence (EI), Interpersonal self-belief (SB), Tough Attitude (TA), Job-related self-belief (SBB), Ethical Values (EV), Commitment (C), Focus (F), Optimism (OP), Expertise and Competence (EC), Imagery Control (IC) and Resilient (R).

Practical implications

The outcome of this study has significant practical implications for various stakeholders. For construction professionals the identified factors provide valuable insights into the psychological attributes and behaviours that contribute to mental toughness among construction professionals. Understanding these characteristics can empower professionals to develop strategies for coping with stress, maintaining focus, and fostering resilience in challenging construction environments to achieve optimum performance levels consistently.

Originality/value

The originality of this study's findings stems from the fact that it is among the first to provide greater insight into mental toughness characteristics considered by professionals (quantity surveyors, construction managers, engineers, project managers, architects, estate managers) in the construction industry.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 16 December 2022

Agus Fredy Maradona, Parmod Chand and Sumit Lodhia

The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting…

Abstract

Purpose

The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to which professional accountants have developed these skills through professional training.

Design/methodology/approach

In the survey, Indonesian accountants were provided with a list of 47 skill items under nine categories of professional skills and were asked to rate the importance of each skill item and to indicate the level of priority given to the development of the skill items in the professional training they have undertaken. Their responses provide insights into the skills needed for applying IFRS and the adequacy of professional training in providing these skills.

Findings

The authors find that accounting judgement is considered to be the most necessary skill for applying IFRS. Likewise, the findings show that ethical skills and certain generic skills are also perceived to be necessary for adequate application of IFRS, while skills relating to cultural sensitivity are viewed as least important. The findings further demonstrate that professional training programmes need to emphasise the development of judgement and other relevant skills that are important skill categories for applying IFRS.

Research limitations/implications

This study extends the literature on IFRS implementation through a specific focus on the professional skills required by accountants.

Practical implications

These findings have important policy implications for the standard-setters, regulators, auditors and to professional training providers across the world, such as professional accounting associations, accounting firms and educational institutions, for evaluating the content of the training and education programmes being delivered to accountants to prepare them with the relevant skills for applying IFRS.

Originality/value

This study is one of the first to examine the importance of various types of skills necessary for accountants in applying IFRS and the extent to which these skills have been developed through the professional accounting training provided.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 March 2024

Hugo Letiche and Ivo De Loo

Ethnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are…

Abstract

Purpose

Ethnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are to be made. Accountability requires ethnography if is to address lived experiences. Virno argues that the principles of “languaging” make ethnographies and accountability possible. This papers aims to describe an instance of the circularity of accountability and use this to explore Virno’s insights. Doing this helps us to see the connections between accountability and ethnography, and reflect on the nature of these interconnections.

Design/methodology/approach

Inspired by Paulo Virno’s philosophy, the authors assert that an ethnographer typically produces an account of a chosen “Other” in which this “Other” is held to account. But at the same time, the ethnographer needs to be held to account by the very same “Other” and by the “Other” of the (research) community. Furthermore, ethnographers are accountable to themselves. All these moments of accountability can endlessly circle, as responsibilization of the researchers by their Other(s) continues. For ethnography to function, this must be tamed as a (research) account ultimately has to be produced for an academic project to be considered complete. Drawing on Virno’s principle of the “negation of the negation” by the “katechon,” by the “katechon,” the authors propose a potentially valuable intervention that would enable ethnography – and by extension, ethnographers – to prosper.

Findings

The authors apply Virno’s philosophical reflections to propose a positive feedback cycle between ethnography and accountability. Virno’s ideation centers on two key concepts: (i) the multitude of social relatedness and (ii) the ontology of the languaging of individuation. Hereby, a positive circle of causality between ethnography and accountability can be realized, whereby the authors can respect but also break the causal circle(s) of ethnography and accountability. This might be achieved via a reflection on Virno’s concept of the “katechon.”

Originality/value

The authors illuminate the accountability–ethnography dynamic, providing an illustration of the circularity of ethnography and accountability and showing how Virno provides us with tools to help us deal with it. Hence, ultimately, the paper focuses on the accountability as ethnographers.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 26 January 2023

Kumrije Gagica and Sejdi Xhemaili

The purpose of this paper was to explore how retained knowledge from degrees in business administration or management served entrepreneurs in building up successful enterprises in…

Abstract

Purpose

The purpose of this paper was to explore how retained knowledge from degrees in business administration or management served entrepreneurs in building up successful enterprises in a high environmental turbulence and competitive condition in the region.

Design/methodology/approach

The survey was conducted in the country of Northern Macedonia and Kosovo, targeting only owners of the enterprises in any of the business sectors. The sample consisted of 400 respondents. Data obtained was analyzed using descriptive statistics, reliability measures and Pearson correlation coefficient using SPSS.

Findings

Main findings reveal strong positive relationship between knowledge gained at formal learning on promotion of organization’s positive image and an appreciation of the human resources contribution within organization; entrepreneurs who promote organization’s positive image are found to be effective negotiators, which develop sustainable and respectful relationships with business partners. Finally, strong positive correlation is found between the entrepreneurs who are able to control their emotions at any given situation, and avoid making a sudden decision, during a highly emotional moment.

Originality/value

To the best of the authors’ knowledge, this research is among the first research that explores the power of degrees in business administration/management and career development as entrepreneurs and how these relationships influenced individuals’ learning and affect behavior at workplace in transition communities, such as Kosovo and North Macedonia.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 18 no. 2
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 31 May 2023

Md Jahidur Rahman, Hongtao Zhu and Xinyi Jiang

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

Abstract

Purpose

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

Design/methodology/approach

The authors empirically examine the research question based on China for the years 2011 to 2020. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client audit fees as a proxy for client importance. To address endogeneity issues in the selection of family firms, the authors use the two-stage least squares regression model and, subsequently, the propensity score matching and Hausman firm fixed effect modeling.

Findings

This study reveals that the propensity to issue modified audit opinions is positively correlated with client importance. Big-N auditors are more likely to issue modified audit opinions for their economically important family firm clients, whereas such evidence is not found for non-Big-N auditors. Results are consistent and robust to endogeneity test and sensitivity analysis.

Originality/value

This study enriches the literature on auditor independence and the effect of family firms’ ownership structure factors on audit reporting behavior for their economically important clients. Findings may prove useful for managers and practitioners interested in family business.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

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