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1 – 10 of 849Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Isabel Martínez-Conesa and Leonardo Flach
This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants.
Abstract
Purpose
This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants.
Design/methodology/approach
The research was developed with responses from 381 Brazilian accounting professionals through a survey, statistically analyzed using structural equations.
Findings
The results indicate that personal responsibility directly affects the levels of intrinsic knowledge and knowledge about signs of money laundering; however, the different dimensions of knowledge were not related to each other.
Practical implications
From these results, organizations can clarify the individual about their responsibility, optimizing the use of training and mitigating costs, with greater sustainability and security for the organization, employees and business partners.
Social implications
The results contribute to the construction and modeling of latent constructs on money laundering knowledge, with validity, reliability and statistical significance.
Originality/value
This research discusses and empirically explores the knowledge about money laundering of the accountants’, one of the main explanatory factors of whistleblowing in business.
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Buck Reed, Leanne Cowin, Peter O'Meara, Christine Metusela and Ian Wilson
Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through…
Abstract
Purpose
Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through employers. As paramedics expanded their scope, role and range of employers, especially outside statutory agencies, there was increasing need to engage in professional regulation. Regulation is more than a legal and bureaucratic framework. The purpose of the paper states that the way paramedics interact with their new regulatory environment impacts and is influenced by the professionalisation of the discipline. Regulation also redefines their positionality within the profession.
Design/methodology/approach
Two mixed-method surveys were undertaken. A pre-registration survey occurred in the month prior to regulation commencing (N = 419) followed by the second survey 31 months later (N = 407). This paper reports the analysis of qualitative data from the post-registration survey and provides comparison to the pre-registration survey which has been previously reported. Analysis was undertaken using interpretive phenomenological analysis (IPA).
Findings
Themes from the pre-registration survey continued however became more nuanced. Participants broadly supported registration and saw it as empowering to the profession. Some supported registration but were disappointed by its outcome, others rejected registration and saw it as divisive and oppressive.
Originality/value
Paramedics are beginning to come to terms with increasing professionalisation, of which regulation is one component. Changes can be seen in professional identity and engagement with professional practice; however, this is nascent and is deserving of additional research to track the profession as it continues to evolve.
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Ayodeji Emmanuel Oke, John Aliu, Doyin Helen Agbaje, Paramjit Singh Jamir Singh, Kehinde Temitope Alade and Mohamad Shaharudin Samsurijan
Research on measures to strengthen the implementation of indoor environmental quality (IEQ) principles has been scarce in developing countries such as Nigeria. Hence, this study…
Abstract
Purpose
Research on measures to strengthen the implementation of indoor environmental quality (IEQ) principles has been scarce in developing countries such as Nigeria. Hence, this study sought to identify and assess the crucial measures for encouraging the adoption of IEQ principles in the Nigerian construction industry, specifically from the viewpoint of quantity surveyors.
Design/methodology/approach
To accomplish this objective, a quantitative research methodology was employed, utilizing a well-structured questionnaire distributed to quantity surveying (QS) firms in Nigeria. The collected data were examined using a range of statistical techniques such as frequencies, percentages, mean item scores (MISs), the Kruskal–Wallis test and exploratory factor analysis.
Findings
The top five ranked measures were as follows: offer financial incentives and tax breaks, develop educational materials and resources, establish clear and accessible reporting mechanisms, develop awards and recognition programs and provide advocacy and awareness campaigns. Factor analysis led to the categorization of the identified measures into four primary clusters: education and training, policy and regulation, incentivization and recognition and collaboration and networking. Consequently, these clusters were renamed the EPIC (Education and training, Policy and regulation, Incentivization and recognition and Collaboration and networking) framework, with each first letter representing a significant measure for fostering the adoption of IEQ principles.
Practical implications
Consequently, this study offers a robust foundation for understanding and implementing measures to enhance the adoption of IEQ principles within the Nigerian construction industry, ultimately benefiting stakeholders and improving the quality of built environments.
Originality/value
The EPIC framework designed in this study offers valuable insights for policymakers, construction industry professionals and other stakeholders interested in promoting IEQ principles, which can potentially lead to healthier, more comfortable and more sustainable built environments in Nigeria and beyond.
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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.
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Philip Muir and Carolyn Dunford
Evidence-based practice is a professional standard for occupational therapists, but limited time, resources and knowledge challenge its implementation. This study aims to identify…
Abstract
Purpose
Evidence-based practice is a professional standard for occupational therapists, but limited time, resources and knowledge challenge its implementation. This study aims to identify what free evidence summary sources (FESS) can be found through a simple online search, related to child/youth interventions surrounding cerebral palsy (CP), autism spectrum disorder (ASD), developmental coordination disorder (DCD), mental health or attention-deficit/hyperactivity disorder (MH/ADHD). Evidence summaries share research in concise, time-efficient manners.
Design/methodology/approach
An internet-based scoping review was conducted between February 2022 and July 2022, using Google, and known evidence summary producers. Evidence summaries meeting the inclusion criteria were located and catalogued. Type of agency, target audiences, purpose and distribution of evidence summaries related to diagnosis were identified for each FESS.
Findings
Ten FESS were found, which produced 113 intervention-focused evidence summaries within the past 10 years. These FESS were aimed at a variety of target audiences: service providers, service users, parents/families, researchers and commissioners, and were produced primarily by non-profit/charity organisations (6 of 10) who were trying to fill a gap in evidence. Forty-eight evidence summaries were related to ASD, 34 to CP, 29 to MH/ADHD and two to DCD.
Originality/value
A catalogue of FESS that exist online was produced, to support evidence-based practice for paediatric occupational therapists with limited resources, and may support improved health promotion and informed decision-making for service users. No consistent framework for FESS evidence summaries exists at this time.
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JohnBosco Kakooza, Vicent Bagire, Ernest Abaho, John Munene and Sulait Tumwine
The purpose of this paper is twofold: to examine the relationship between institutional pressures and risk governance in financial institutions (FIs) in Uganda and to establish…
Abstract
Purpose
The purpose of this paper is twofold: to examine the relationship between institutional pressures and risk governance in financial institutions (FIs) in Uganda and to establish mediational role of collectivist orientation in the relationship between institutional pressures and risk governance in financial institutions in Uganda.
Design/methodology/approach
The study adopts a cross-sectional and quantitative research design. The authors employed Statistical Package for Social Sciences (SPSS) and Partial Least Square Structural Equation Modeling (SmartPLS 3.3.0 for professionals) to test hypotheses.
Findings
The results indicate that institutional pressures is significantly associated with risk governance in FIs. The study also finds collectivist orientation partially mediates the relationship between institutional pressures and risk governance in FIs in Uganda.
Originality/value
To the best of the authors’ knowledge, this study provides initial empirical evidence on the relationship between institutional pressures, collectivist orientation and risk governance using evidence from a developing African country – Uganda. Additionally, this study provides an initial evidence of the mediating role of collectivist orientation in the relationship between institutional pressures and risk governance in FIs.
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Ahmed Helmy Mohamed Gomaa Mohamed
The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in…
Abstract
The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.
Hye Yeon Park, Carlos V. Licon, Jennifer Givens and Ole Russell Sleipness
This study aims to investigate the integration of education for sustainable development (ESD) into landscape architecture (LA) programs in North American universities to…
Abstract
Purpose
This study aims to investigate the integration of education for sustainable development (ESD) into landscape architecture (LA) programs in North American universities to understand its benefits and challenges and provide insights into the implementation of sustainability principles, pedagogies and teaching methods.
Design/methodology/approach
This study analyzed survey data from 128 LA faculty members from 85 Council of Educators in Landscape Architecture member schools. The survey assessed the implementation of sustainability principles, pedagogies, teaching benefits and challenges to integrating sustainability into their courses. To complement the survey data, 62 LA course syllabi were analyzed using a grounded theory approach to identify the topics covered, learning objectives and learning activities.
Findings
The study revealed that LA programs incorporate sustainability topics in various courses using project-based and interdisciplinary learning approaches. Integrating ESD into LA curricula promotes sustainability literacy, improved understanding of sustainability concepts and the development of sustainability skills. The study also found positive correlations between teaching methods, the enhancement of sustainability literacy and the development of design and planning skills.
Originality/value
This research examined the effects of teaching methods on student learning outcomes and the challenges instructors faced, providing practical insights into the integration of ESD in LA education. It offers recommendations to enhance the ESD knowledge of future LA practitioners, considering the inclusion of ESD as a core value of the standard by the Landscape Architectural Accreditation Board.
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Ewald Aschauer and Reiner Quick
This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
Abstract
Purpose
This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
Design/methodology/approach
In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.
Findings
The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.
Originality/value
By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.
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Mary Clare Relihan and Richard O'Donovan
This conceptual paper explores the complex, and neglected, area of mentor development in initial teacher education (ITE) in Australia. It focuses on the emotionality of…
Abstract
Purpose
This conceptual paper explores the complex, and neglected, area of mentor development in initial teacher education (ITE) in Australia. It focuses on the emotionality of mentoring, drawing on concepts of emotional labour and emotional intelligence to develop a framework of effective mentoring that helps explain the essence of a mentor’s role in supporting preservice teachers.
Design/methodology/approach
This conceptual paper draws together mentor-support practice wisdom and research literature from several relevant areas. It draws on constructive developmental theories and complex stage theory to reaffirm the intricate nature of mentor learning and development. This paper critiques the current utilitarian emphasis on mentoring as a way to improve student outcomes without first having clarity on how to improve mentoring itself.
Findings
We introduce the mentoring as emotional labour framework as a way to better understand the nature of mentoring within ITE and as a tool for developing more effective mentor supports. We present “exemplar cases”, which are amalgamations of field observations to illustrate aspects of the framework – however, we do not claim they provide evidence of the utility or accuracy of the framework.
Originality/value
Previous research and policy have tended to gloss over the skills required for effective mentoring, whereas this paper places the emotional labour of mentoring front and centre, explicitly conceptualising and describing the personal and interpersonal skills required in a way that aims to support and empower mentors to recognise existing strengths and areas of potential growth.
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