Search results

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

This paper aims to propose a new research agenda that integrates the often-overlooked insights and experiences of compliance professionals into anti-money laundering (AML) policy formulation and academic research. It seeks to highlight the importance of a bottom-up approach in developing AML strategies that are not only theoretically robust but also practically effective and grounded in real-world application.

Using a comprehensive literature review and theoretical analysis, this study outlines six broad research focus areas. These areas are explored through the lens of existing theoretical frameworks that underscore the significance of practical insights, interdisciplinary collaboration and adaptive policymaking in enhancing AML efforts.

This paper highlights a significant gap in current AML research and policymaking, namely, the underrepresentation of compliance professionals’ perspectives. It argues that integrating these frontline insights can lead to more nuanced and effective approach to AML.

Adopting the proposed research agenda could significantly enhance the practical applicability of AML policies, leading to more effective prevention and detection of financial crimes. It encourages the development of support systems for compliance professionals, fostering a workforce that is both competent and resilient.

By promoting a more inclusive and practice-based approach to AML policymaking, this paper advocates for a societal shift in how money laundering is tackled.

This paper contributes to the AML discourse by proposing a shift towards a more inclusive research and policymaking paradigm that values the contributions of compliance professionals. It extends the existing literature by suggesting a comprehensive framework for bridging these divides, thereby offering a novel perspective on enhancing the effectiveness of AML strategies.

While spontaneous and voluntary knowledge contribution in online communities promotes value co-creation, dysfunctional knowledge behaviors hamper the effectiveness and development of such communities. The study conceptualizes physicians' proactive knowledge sharing and knowledge withholding behaviors in physician-driven online health communities (OHCs) and integrates the theories of role identity as well as communal and exchange relationships to understand the root causes and motivations behind these two types of knowledge behaviors.

The authors collected survey data from 166 users from one of the largest physician-driven OHCs in China and applied the covariance-based structural equation modeling approach to test the hypotheses.

The findings suggest that (1) physicians' professional role identity had a positive indirect effect on proactive knowledge sharing behaviors through communal motivation, and work pressure weakened this indirect effect; and (2) professional role identity had a negative indirect impact on knowledge withholding behaviors through exchange motivation.

This study extends proactive knowledge sharing and knowledge withholding behaviors from the organizational management domain to the online environment, exploring the underlying causes and motivations behind both behaviors in the unique context of physician-driven OHCs. The findings offer practical suggestions for the effective management of OHC platforms, as well as policy implications that respond to the workforce shortage of healthcare providers, a crisis that is unfolding globally.

Although building professional capital improves student learning and the effectiveness of schools in educating students, it needs to be explored in the area of primary schools in Ethiopia. Thus, this study was conducted to explore the practices of primary school principals to develop the professional capital of teachers and the associated challenges.

A case study was used to collect data from nine teachers and five principals of Ethiopian primary schools using a maximum variation sampling. Data obtained from interviews and two focus groups were subjected to thematic analysis.

Principals and teachers reported that to develop the human capital of teachers, principals provided teachers with opportunities to attend training, encouraged informal collaboration for professional improvement and encouraged the practice of continuous professional development programs. For the development of social capital among teachers, the principals also formed various social groups, encouraged frequent interactions between school stakeholders and created a caring school culture to strengthen the interactions between school stakeholders. For building the decision-making capital of teachers, principals promoted an environment in which teachers' professional judgment and wisdom are respected and so forth. The challenges to develop professional capital were related to teachers and principals, schools and education bureaus.

Building teachers' professional capital increases school effectiveness, although primary schools still need to investigate this further. Therefore, by improving knowledge and information on approaches to building professional capital in teachers, this study is important to administrators and other relevant school stakeholders. This also helps principals transform their leadership behavior to be more pedagogical in leading teaching and learning and enhance teachers' ability to build and exercise effective social and professional behaviors towards their students in their daily practices.

This case examines critical ethical accounting practice issues surrounding a request for proposal for audit services at Aviary Corporation based on a real Securities and Exchange Commission enforcement action. Audit and tax partners at Western Accounting Firm, a large international public accounting firm, used confidential information obtained from the company’s Chief Audit Officer to modify their proposal for audit services. In response to their actions, the Securities and Exchange Commission fined the auditing firm, the partners, and the Chief Audit Executive. The authors used publicly available information and adopted fictitious names to develop a teaching case that instructors can implement in a variety of accounting and ethics classes to increase students’ understanding of professional codes of conduct and independence guidance.

This paper aims to focus on exploring and understanding the practice of analyzing the determinants of the Moroccan Dirham by foreign exchange professionals in trading rooms in the context of transitioning to a more flexible regime initiated by Moroccan authorities. The objective of this study is to highlight how foreign exchange operators analyze the determinants of the Moroccan Dirham in the context of exchange rate liberalization, focusing primarily on qualitative data rather than quantitative data.

Therefore, this paper opted for a methodological approach using interview surveys to understand the underlying behavior of Moroccan foreign exchange operators, conducting a content analysis. This paper targeted six foreign exchange operators from nine Moroccan banks authorized as market makers by Bank Al-Maghrib.

The results indicate that the fluctuations of the Moroccan Dirham are closely linked to two main factors: the analysis of the EUR/USD exchange rate and market liquidity analysis. Furthermore, content analysis revealed five essential aspects regarding the practice of analyzing the determinants of the Dirham: “Dirham determinants,” “complementarity between technical analysis and fundamental analysis,” “trends and reversals,” “utility of macroeconomic models” and “psychological factors.”

Certainly, this methodology allows for exploring and understanding the underlying behavior of currency operators but inherently generates a certain degree of subjectivity that can affect the research validity. Indeed, the subjectivity can arise from the responses of the currency operators themselves. They may present the phenomenon coherently or selectively choose the elements they remember to respond to. On the other hand, the validity of this type of research relies on the researcher's ability to cultivate empathy throughout the knowledge creation process. The empathetic stance adopted in this study proved to be complex due to the uniqueness of operators and interaction, sometimes making it challenging to combine empathy, respect and critical thinking (Olivier De Sardan, 2004). Furthermore, the researcher is often faced with an interpretation bias, which can manifest not only during the coding of collected data but also during the analysis of the constructed content. To mitigate this interpretation bias, this paper subjected the collected data to a double coding procedure.

This study aims to narrow the gap in opinions between academics and practitioners by providing a practical overview for change novices.

This study is the pioneering inquiry exploring the process of determining the Moroccan dirham within the transition to a flexible exchange rate regime, using an exploratory methodological approach.

As knowledge management increasingly becomes critical for the success of professional service firms, this paper uses social exchange theory to investigate the interactive impact of transformational leadership and organizational innovation on online knowledge sharing by employees in professional service firms. This study aims to investigate the mediating roles of job autonomy and job engagement in this process.

Data were collected from a survey of 350 frontline employees in professional service providers, including banking, telecommunication and insurance. Structural equation modeling was used for data analysis.

The results show that transformational leadership positively affects job autonomy, which in turn has a positive impact on online knowledge sharing through job engagement. Thus, job autonomy and job engagement mediate the relationship between transformational leadership and online knowledge sharing. Finally, organizational innovation moderates the relationship between transformational leadership and job autonomy.

This paper extends the knowledge management literature by studying the impact of transformational leadership on the online knowledge-sharing behavior and exploring the focal roles of job autonomy and job engagement in online-sharing behavior in professional service firms. The findings also provide useful implications for practitioners to help them engage employees in the adoption of digital technologies to optimize outcomes.

Although social media has gained prominence as a communication and marketing tool in various sectors, its adoption and utilization within the construction industry remain relatively underexplored. Therefore, this study fills this gap by evaluating the level of awareness and the extent of adoption of social media within the Nigerian construction industry, shedding light on its current status and potential impact.

This objective was attained via a quantitative research approach that utilized a structured questionnaire to obtain responses from construction professionals such as architects, builders, engineers, quantity surveyors and estate managers. Frequencies and percentages and the mean item score (MIS) were used to analyze the questionnaire responses and assess the overall awareness and adoption of social media among construction professionals. Additionally, the Kruskal–Wallis H-test provided valuable insights into the variations in social media adoption levels among different professional categories within the construction industry.

The results indicate that construction professionals possess a generally high level of awareness regarding various social media platforms. However, despite this awareness, the extent of adoption does not align with the level of awareness, suggesting that adoption rates are not as widespread as anticipated.

The findings of this study underscore the importance of not just awareness but also effective adoption and utilization of social media platforms. While awareness is a crucial first step, construction firms should focus on implementing strategies to encourage greater adoption and integration of these platforms into their daily operations. This can go a long way in bridging the awareness – adoption gap which was revealed in this study.

While the limited existing research on social media in the construction industry has predominantly concentrated on areas such as marketing, addressing the root causes of fatalities, data environment tools and business branding, none have undertaken a thorough evaluation of social media awareness and adoption within the sector. This study fills a critical gap by narrowing its focus to the adoption dynamics and the technology’s potential impact on communication, collaboration and knowledge sharing among construction professionals.

Building on social exchange and leader-member exchange theories, this paper aims to propose a model of the impact of coronavirus-induced anxiety on health-care professionals’ burnout and turnover intention through the mediation role of servant leadership.

This model was examined by adopting partial least square-based structural equation modeling using data collected from 271 health professionals (doctors, nurses, midwives and analysts) from Turkey.

The findings of the research illustrate that coronavirus-induced anxiety is positively associated with burnout and turnover intention. Furthermore, servant leadership mediates the relationship between coronavirus-induced anxiety, burnout and turnover intention. Yet, according to factor loadings, the mediating role of servant leadership is not strong (β : 0.035 and 0.053, respectively).

First, this study targeted the health-care professionals from Turkey. Therefore, this population may not be able to provide general information on the topic. Thus, this study suggests that the subject be addressed in other populations as well. Second, the data were self-reported by the participants. Although common method bias and social desirability bias were not an issue in this study, it should be known that the results are based on the subjective judgments of the participants. Third, this study was limited to investigating the mediating role of servant leadership only.

This study gives much beneficial information to both administrators and organizations by mirroring highly stressed workers’ inside throughout statistically results. Hence, it is assumed that the findings will help leaders to cope with several difficult situations, especially in crisis moments. As the chaotic circumstances occurred, achieving organizational goals became more and more difficult. To do this, some leaders play critical roles for members like servant leaders by contributing uniquely spiritual dimensions.

Struggling with the COVID-19 pandemic has aggravated the health-care professionals’ existing mental health and has loaded more agitation on them. According to Mozes (2021), suicide cases among nurses have doubled the number of women in the general population. Thus, leaders should do something to lower those ratios. This study points out that servant leaders could break down those unwanted issues by decreasing burnout and turnover intention rates of health workers. Barbuto and Wheeler (2006) highlighted this situation by creating a dimension called “The Natural Desire to Serve Others.”

To the best of the authors’ knowledge, to date, this study is the first to examine the mediating role of servant leadership in the effect of coronavirus-induced anxiety on burnout and turnover intention. Furthermore, this research reveals that servant leadership may play a role in avoiding burnout and turnover intention in the health sector.

Social networks (SNs) play a significant role as environments supporting teacher professional development. The purpose of this to analyze the motivation and participation roles that Spanish teachers have when participating in SNs for their professional development in three professional stages: preservice teachers, beginning teachers and experienced teachers.

The study uses a mixed-method approach, combining two validated surveys, one applied to 217 preservice teachers and other to 68 beginning teachers and 384 experienced teachers, with 15 interviews. A qualitative exploratory sequential strategy has been followed along with an ex post facto quantitative survey-type study of a descriptive and inferential nature.

Preservice and beginning teachers use SNs to access materials and resources with which to learn, presenting an observer and passive role in their interaction on SNs. Experienced teachers log in to learn about experiences but begin to participate more actively in SNs for searching for specific resources, establishing contacts with other teachers, contributing with their own educational materials and helping other teachers with their doubts or even forming their own communities.

These findings help understand how the evolution in teacher expertise accompanies the level of involvement in their social network interactions. The results allow us to better understand how different levels of teaching experience influence the way Spanish teachers access and participate in SNs, in some cases consuming and in others producing digital content.