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1 – 10 of over 3000Ani Wilujeng Suryani, Christine Helliar and Amanda Carter
Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and…
Abstract
Purpose
Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a diverse and inclusive profession. The authors conceptualise diversity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of individuals wishing to enter the profession.
Design/methodology/approach
The 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model.
Findings
The findings show that a lack of diversity in the profession is caused by the ecological background, constructing a local niche, that prevents diversity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring diversity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a diverse profession. The public interest will then be better served.
Originality/value
This study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly diverse and inclusive.
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Huthaifa Al-Hazaima, Mary Low and Umesh Sharma
This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for…
Abstract
Purpose
This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.
Design/methodology/approach
We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.
Findings
The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.
Research limitations/implications
The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.
Practical implications
This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.
Social implications
Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.
Originality/value
There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.
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Lisa Ferm, Andreas Wallo, Cathrine Reineholm and Daniel Lundqvist
This study aims to contribute knowledge about different professional identities represented among HR practitioners from Weber's “ideal types” framework.
Abstract
Purpose
This study aims to contribute knowledge about different professional identities represented among HR practitioners from Weber's “ideal types” framework.
Design/methodology/approach
The paper is based on semi-structured interviews with 34 Swedish HR practitioners working in large public and private organisations.
Findings
The findings reveal that HR practitioners' identity is perceived as indistinct, unclear and shattered, which leaves lots of room for interpreting HR identity. Based on a thematic content analysis, three different ideal-type identities are presented, each representing the characteristic traits of an HR identity type. These are the Defender who always supports the managers, the Disturber who questions the managers in favour of the employees and the Driver who focuses on the economic expansion of the organisation.
Research limitations/implications
One of the potential constraints of this study is the authors’ reliance on interview data. This finding implies that future research can employ mixed methods or observational techniques to bridge the gap between narrated responsibilities and real-time actions. The data source, predominantly from larger organisations, presents another limitation. This raises a significant research implication: there is a need to study identity formation among HR practitioners in smaller organisations. The theoretical framework this study contributes can aid in comprehending HR practitioners' identities and their corresponding actions. Continued research might explore the significance of these ideal-type identities.
Practical implications
The model presented provides a new way of understanding HR practitioners' complex and shattered professional identity and the various stakeholders that direct different expectations towards them. This knowledge can be used both in HR education and in HR work as a basis for discussing the social work environment of HR practitioners and negotiating their work and identity.
Originality/value
The study contributes knowledge of the professional identities of HR managers, an under-researched area, especially when it comes to empirical research about the HR practitioners' own experiences of their everyday work and view of the HR profession.
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Kathryn Ostermeier, Peter Anzollitto, Danielle Cooper and Julie Hancock
While many workers have both professional and organizational identities, which can have conflicting expectations, little is known about this specific and common form of identity…
Abstract
Purpose
While many workers have both professional and organizational identities, which can have conflicting expectations, little is known about this specific and common form of identity conflict. The purpose of this research is to develop and test a measure of organizational and professional identity conflict (OPIC), which the authors define as a psychological conflict that individuals experience between who they feel they are supposed to be in their organization and who they feel they are supposed to be in their profession. The authors theorize that this identity conflict will lead to emotional exhaustion and psychological distress, further leading to turnover intentions.
Design/methodology/approach
To test the hypothesized model, the authors utilized a two-study constructive replication design (Study 1, n = 225; Study 2, n = 176) and tested the model amongst both academics and health care professionals using structural equation modeling.
Findings
The authors find that identity conflict is associated with both increased levels of emotional exhaustion and psychological distress and, consequently, increased turnover intentions.
Practical implications
Practically, organizations must understand and align themselves with the wider professional expectations, as well as communicate this alignment, in order to avoid OPIC and improve employee well-being.
Originality/value
The authors create and validate a measure to assess and show its detrimental effects on workplace outcomes.
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Nico Cloete, Nancy Côté, Logan Crace, Rick Delbridge, Jean-Louis Denis, Gili S. Drori, Ulla Eriksson-Zetterquist, Joel Gehman, Lisa-Maria Gerhardt, Jan Goldenstein, Audrey Harroche, Jakov Jandrić, Anna Kosmützky, Georg Krücken, Seungah S. Lee, Michael Lounsbury, Ravit Mizrahi-Shtelman, Christine Musselin, Hampus Östh Gustafsson, Pedro Pineda, Paolo Quattrone, Francisco O. Ramirez, Kerstin Sahlin, Francois van Schalkwyk and Peter Walgenbach
Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good…
Abstract
Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good functioning of universities’ contribution to society and democracy. In this concluding paper of the special issue on collegiality, we summarize the main findings and takeaways from our collective studies. We summarize the main challenges and contestations to collegiality and to universities, but also document lines of resistance, activation, and maintenance. We depict varieties of collegiality and conclude by emphasizing that future research needs to be based on an appreciation of this variation. We argue that it is essential to incorporate such a variation-sensitive perspective into discussions on academic freedom and scientific quality and highlight themes surfaced by the different studies that remain under-explored in extant literature: institutional trust, field-level studies of collegiality, and collegiality and communication. Finally, we offer some remarks on methodological and theoretical implications of this research and conclude by summarizing our research agenda in a list of themes.
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Ali Ebrahimi, Mehdi Safari Gerayli and Hasan Valiyan
An important part of the effectiveness of a company is related to the stimuli of the organizational voice, which provides the context for participation and the emergence of moral…
Abstract
Purpose
An important part of the effectiveness of a company is related to the stimuli of the organizational voice, which provides the context for participation and the emergence of moral courage in performing organizational tasks. Although individual voice stimulation cannot be easily generalized because of the wide range of criteria affecting it, but in a general category, individual voice stimuli can be separated into internal and external criteria. Therefore, this research first aims to examine internal and external stimuli on individual voice and then examines the effect of individual voice on internal auditors’ moral courage and effectiveness.
Design/methodology/approach
The target population in this study were internal auditors of capital market companies that were examined in the period of 2020. The research tool was a questionnaire and partial least squares analysis was used to fit the model and test the research hypotheses.
Findings
The results of testing the hypotheses show that self-efficacy (hope and resilience) as internal drivers and independence of internal audit performance and perceived supervisor support (external drivers) have a positive effect on moral courage and effectiveness of the internal auditor.
Originality/value
These conclusions suggest that if behavioral incentives are considered, auditors’ level of behavioral audacity in more realistically disclosing the financial performance of their companies can be expected to increase. It should also be noted that the results of this study can increase the level of effectiveness of internal auditors’ functions and their behavioral knowledge in the direction of professional functions.
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Ewa Wikström, Rebecka Arman, Lotta Dellve and Nanna Gillberg
The purpose of the paper is to contribute to an understanding of the relational work carried out in mentoring programmes and the implications for learning capabilities in future…
Abstract
Purpose
The purpose of the paper is to contribute to an understanding of the relational work carried out in mentoring programmes and the implications for learning capabilities in future practices.
Design/methodology/approach
This study is based on field research of a mentoring programme bringing together senior and newly graduated workers in a large Swedish health care organisation. In total, 54 qualitative interviews with mentors, mentees, HR, managers and union representatives are included.
Findings
The findings point to the role of trust and a psychological sense of community in the socialisation work that goes on in relationships between the mentor and the mentee. This in turn leads to increased social capital in the form of learning and retaining workers. The conditions for being vulnerable and asking questions, as well as daring to be independent, are an essential and decisive part of constructing bonding within the professional group and bridging out to other professions and parts of the organisation.
Practical implications
The practical contribution from this study is the workplace conditions that are central to organising mentoring programmes, with implications for learning capabilities in future practices.
Originality/value
With its theoretical focus on social capital, the study shows the importance of relationships for learning and retaining both newly graduated and experienced employees in a context of high employee turnover. It is central to achieving strong and mutually beneficial relationships through continual and trustful interaction between actors. By using the concepts of social capital, socialisation agents and psychological sense of community, this study contributes to an understanding of mentoring and workplace learning.
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Elena Antonacopoulou, Regina F. Bento and Lourdes F. White
How can we explain the unresponsiveness of Internal Audit (IA) amid signs that fraud is arising and spreading within an organization? Internal auditors are entrusted with the…
Abstract
How can we explain the unresponsiveness of Internal Audit (IA) amid signs that fraud is arising and spreading within an organization? Internal auditors are entrusted with the formal responsibility of sounding the alarm about the risk of fraud and organizational wrongdoing. However, internal auditors failed to respond as the cross-sell fraud at Wells Fargo’s Community Bank (CB) Division unfolded over more than a decade, growing into a massive, full-fledged scandal. We examine IA as a profession and explore how the interpretation of three classic tenets of auditing (scope, compliance and materiality) may enable organizational wrongdoing to fester unattended until it erupts into yet another scandal. We conclude with implications for the socialization and practice of internal auditors, emphasizing the need for reflexivity and moral judgment in the interpretation and application of tenets so deeply ingrained in the IA profession.
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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.
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