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Book part
Publication date: 16 October 2020

Stuart Thomas

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting…

Abstract

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

Keywords

Article
Publication date: 15 December 2021

Andrea Vocino and Nicholas McClaren

The purpose of this study is to show how senior management can create work environments conducive to ethical behavior in organizations through the use of sales managers 

Abstract

Purpose

The purpose of this study is to show how senior management can create work environments conducive to ethical behavior in organizations through the use of sales managers’ professionalism and professional identification. The study also aims to demonstrate the influence of professional identification in occupations other than those requiring certification.

Design/methodology/approach

This study conceptualizes and tests a model using data collected from a survey panel of 350 sales managers. To test the hypotheses, this study makes use of covariance structured analysis.

Findings

The results demonstrate the importance of developing sales managers’ professionalism as an antecedent to professional identification. The findings also show professional identification positively affects professional ethical values, work-related norms and occupational commitment. This study finds that work-related norms moderate the relationship between professional ethical values and ethical intentions and directly and positively influence ethical intentions.

Research limitations/implications

This study used a panel sampling technique and these findings cannot be generalized to other populations. This study recommends that this study is replicated not only with sales managers but also with other categories of marketers. This study also highlights that more work using methods such as longitudinal panel data and experimentation is required to validate the current findings.

Practical implications

The findings are of particular interest to senior managers and managers of professional associations, as well as other sales practitioners. Because ethical intentions are affected by work-related norms and from an interaction between work-related norms and professional ethical values, senior managers need to ensure both the work activities in which their staff are involved and the professional ethical values of their employees contribute to appropriate ethical intentions.

Originality/value

This study introduces professional identification into the sales ethics literature and theorize relationships among the professionalism of sales managers and their professional identification, work-related norms, professional ethical values, occupational commitment and ethical intentions. This study empirically measures the professionalism of sales managers.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 12 January 2015

Nandini Dutta

The purpose of this paper is to identify a shared set of professional values relevant to the special library professionals of India. This paper deals only with the process…

Abstract

Purpose

The purpose of this paper is to identify a shared set of professional values relevant to the special library professionals of India. This paper deals only with the process of compilation of a master list of relevant values which is a prerequisite for a survey to study preferences of values of the community of library professionals.

Design/methodology/approach

Review of literature, both Indian and international, and content analysis were undertaken to develop a set of common professional values relevant to the Indian special library professionals. Findings of empirical studies on core values and statements of core values of library associations provided the basis for identifying the values.

Findings

The final shortlisted 16 common core values relevant to the Indian special library professionals include: accountability, collaboration, confidentiality, copyright, cultural diversity, diversity of opinion, equality of access, information literacy, innovation, integrity, intellectual freedom, leadership, literacy, preservation of the record, professional neutrality and service. This master list of values has been derived from the merger of the lists of values derived from JOCLAI Code of Ethics and Koehler et al.’s list along with SLA’s statement of core values. This list can be also used with some modifications for study of preferences of core values of all sections of the Indian library professionals.

Originality/value

This paper is about an original initiative undertaken to develop a set of core values relevant to both the special library professionals and the Indian library professionals in general.

Details

Library Management, vol. 36 no. 1/2
Type: Research Article
ISSN: 0143-5124

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Article
Publication date: 8 August 2016

Paul Gibbs and Kate Maguire

The purpose of this paper is to discuss the relationship between individual practitioners’ personal values and their developing professional agentic values. It considers…

Abstract

Purpose

The purpose of this paper is to discuss the relationship between individual practitioners’ personal values and their developing professional agentic values. It considers how the former might be in tension with the prescribed forms of practice held to be “professional” by professional bodies, warranting membership, and indeed, any licence to practice.

Design/methodology/approach

The paper seeks an understanding of the different personal and collective ontological stances and tensions that practitioners may experience as they progress through their careers, attempting to align their own values with those of the collective values within their profession. It is a conceptual paper.

Findings

The authors explore the ideas through a Heideggerian reading of transdisciplinarity which the authors find helpful.

Research limitations/implications

This is a conceptual paper and my therefore may suffers from lack of empirical evidence which the authors would consider helpful as the next stage of development

Practical implications

Through the lens of an “I” and “we” framework introduced in the paper and the use of a professional doctorate, the authors discuss how a practitioner and profession’s values may be in tension.

Social implications

There may be issues of professional engagement which will impact on the development of the professions themselves.

Originality/value

The authors believe this to be an original approach to understanding professional and personal values in professional doctorates

Details

Higher Education, Skills and Work-Based Learning, vol. 6 no. 3
Type: Research Article
ISSN: 2042-3896

Keywords

Book part
Publication date: 10 October 2006

Karen V. Mann

Fostering the development of professional character in student physicians remains the most essential, yet challenging and sometimes elusive goal of those in medical…

Abstract

Fostering the development of professional character in student physicians remains the most essential, yet challenging and sometimes elusive goal of those in medical education. Current understandings and contemporary approaches to learning and teaching can provide perspectives that may inform our thinking. In this chapter, learning with and from others is explored along with approaches that form the foundation for the development of professional character that integrates moral conduct into professional practice. The implications for both teaching and learning and the importance of the learning environment are discussed. Education as a moral endeavor and values-based practice is emphasized.

Details

Lost Virtue
Type: Book
ISBN: 978-1-84950-339-6

Article
Publication date: 11 March 2014

Isabelle Y.S. Chan, Mei-yung Leung and Tina Yuan

Coping behaviors are a popular area of research in relation to construction professionals, who are often compelled to face a great deal of stress while striving for good…

Abstract

Purpose

Coping behaviors are a popular area of research in relation to construction professionals, who are often compelled to face a great deal of stress while striving for good performance in a dynamic and demanding industry. The effectiveness of various coping behaviors on stress and performance of construction professionals have long been identified. However, factors associating with individual adoption of various coping behaviors are still uncertain. People from different cultural environments have different values and hence different preferences for coping strategies, which have different effects on construction professionals. Hence, the papers’ primary contribution to the overall body of knowledge is the establishment of statistical evidence that desired cultural values of construction professionals can influence their adoption of coping behaviors. The paper aims to discuss these issues.

Design/methodology/approach

A questionnaire survey was designed and conducted to investigate the relationships between cultural values and coping behaviors of construction professionals in Hong Kong (HK). Surveys were distributed to 500 HK construction professionals by fax, e-mail, or personal contact. Of these, 139 were returned, giving a response rate of 28.0 percent. Based on the data collected, a series of systematic statistical analyses, including factor analyses, regression analysis and structural equation modeling (SEM), were conducted using SPSS 15.0 and Lisrel 8.5.

Findings

Based on the results of factor analyses and regression analysis, a SEM was developed which reveals the following: first, interpersonal integration triggers planful problem solving; second, a disciplined work ethos triggers positive reappraisal and alleviates emotional discharge; and third, interpersonal integration triggers a disciplined work ethos. A series of personal-, interpersonal-, task-, and organizational-level recommendations are given on how to encourage construction stakeholders to adopt adaptive coping behaviors through cultivating their cultural values.

Originality/value

The current study adopted a series of systematic analysis approaches to provide empirical support of how Chinese values of construction professionals predict their adoption of various coping behaviors in the dynamic and stressful industry. Since different coping behaviors have different impact on performance of construction professionals, the findings provide indications for future studies on enhancing performance through the cultivation of various cultural values and the coping behaviors they thereby adopt.

Details

Engineering, Construction and Architectural Management, vol. 21 no. 2
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 13 July 2015

Riya Elizabeth George, Nisha Dogra and Bill Fulford

The purpose of this paper is to review the challenges of teaching values and ethics in mental-health, explore the differing perspectives of the key stakeholders and…

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Abstract

Purpose

The purpose of this paper is to review the challenges of teaching values and ethics in mental-health, explore the differing perspectives of the key stakeholders and stimulate further questions for debate in this area; leading to a proposal of an alternative approach to educating mental-health professionals on values and ethics.

Originality/value

In current mental-health care settings, very few professionals work with homogeneous populations. It is imperative that mental-health education and training ensures health professionals are competent to practice in diverse settings; where ethics and values are bound to differ. Establishing professional practice not only involves considering concepts such as values and ethics, but also equality, diversity and culture. Incorporating values-based practice and cultural diversity training holds promise to education and training, that is truly reflective of the complexity of clinical decision making in mental-health. Further research is needed as to how these two frameworks can be unified and taught.

Details

The Journal of Mental Health Training, Education and Practice, vol. 10 no. 3
Type: Research Article
ISSN: 1755-6228

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Article
Publication date: 8 April 2020

Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to…

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Abstract

Purpose

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code?

Design/methodology/approach

This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument.

Findings

Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code.

Research limitations/implications

This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time.

Practical implications

This paper offers a fresh understanding of the relationship of accountants' personal values to professional values.

Social implications

This paper provides insights into the person–organization (P–O) fit of US accountants within their profession.

Originality/value

This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 October 2021

Daphnee Hui Lin Lee

Both Hong Kong and Singapore leverage teacher collaboration to improve student learning, but state reforms differ in how teacher collaborative capabilities are…

Abstract

Purpose

Both Hong Kong and Singapore leverage teacher collaboration to improve student learning, but state reforms differ in how teacher collaborative capabilities are prioritized. This paper provides a nuanced comparison of Hong Kong and Singapore teachers' values (risk-taking, power distance and uncertainty avoidance) to develop insights into how different policy focuses cultivate teachers' capabilities to focus on improving student learning.

Design/methodology/approach

Employing Hargreaves and Fullan's (2012) concept of professional capital, statistical analyses determine teachers' values profiles of high, medium and low professional capital in the respective contexts. Leveraging related research on Singapore teachers (Lee and Lee, 2018), nuances in teachers' values in the Hong Kong results are identified via cluster analysis and explained via structural equation modelling.

Findings

Medium professional capital Hong Kong teachers' values matched Singapore's, but teachers in other clusters are nuanced. Compared to Singapore teachers with similar levels of professional capital, high professional capital Hong Kong teachers have higher uncertainty avoidance, while low professional capital teachers are the opposite. In Hong Kong, high uncertainty avoidance values positively influence teacher leadership and focus on student learning. Nevertheless, as with their Singapore counterparts, high professional capital Hong Kong teachers have low power distance and high risk-taking values.

Originality/value

This paper raises awareness regarding policy's influence in cultivating teachers' values and their transformational change capabilities. By comparing two hierarchical Chinese societies, the discussion questions whether Chinese and Western cultural influences are mutually exclusive, and whether transformational change in cultural values, if achievable, is necessary.

Details

Journal of Professional Capital and Community, vol. 7 no. 2
Type: Research Article
ISSN: 2056-9548

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Article
Publication date: 1 March 2017

Bonnie J. Johnson

Over 100 years ago, the bureaucratic compact and five professions were established: city/county management, city planning, civil engineering, landscape architecture, and…

Abstract

Over 100 years ago, the bureaucratic compact and five professions were established: city/county management, city planning, civil engineering, landscape architecture, and architecture. In exchange for merit employment and independence from politics, these professions offered expertise and related values. To understand those values and changes in the compact from the 1900s to today, codes of ethics from the five professions were examined. Anticipated changes were a movement from traditional public values to business values including New Public Management. However, findings show traditional values persisting over time (e.g. public interest), but not many New Public Management values (e.g. innovation). Modern values do appear and expand professionalsĘĽ responsibilities into environmental protection, sustainability, and human rights, which influence what these professions offer as they seek to uphold their end of the bureaucratic compact.

Details

International Journal of Organization Theory & Behavior, vol. 17 no. 4
Type: Research Article
ISSN: 1093-4537

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