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1 – 10 of 87Deborah Callaghan and Helen Collins
This paper explores employee experiences of induction in the Big Four accountancy firms to understand how induction influences new recruits' career aspirations.
Abstract
Purpose
This paper explores employee experiences of induction in the Big Four accountancy firms to understand how induction influences new recruits' career aspirations.
Design/methodology/approach
Using Bourdieusian sociology, this article adopts an interpretivist multi-method approach through focus groups and semi-structured interviews with 28 newly appointed accounting professionals. The study defines newly appointed as those who have experienced induction within the last two years of their employment.
Findings
The study's findings challenge the authenticity of induction from a shared employee consensus. It cites contagious spin, regarding career progression opportunities espoused during induction, at odds with the reality of work, ultimately contributing towards unfulfilled employee aspiration. As current strategies suggest that the intersection between employee aspiration and employer provision in the accountancy profession, is too broad, this study argues for more collaborative inductions. In addition, it proposes that accountancy firms should re-evaluate their current strategies and co-construct more authentic inductions that benefit all stakeholders to develop a stronger psychological contract that positively influences employee aspiration.
Research limitations/implications
The paper posits action-learning as a solution to address employee aspiration in induction campaigns in the accountancy profession.
Practical implications
As aspiration is the genesis of motivation and engagement, this study’s findings suggest that the use of an action-learning ethos in induction activities may provide an opportunity to explore the complexities of employee socialisation and provide a voice to new recruits attempting to influence any tensions or disappointment that may arise, as unmet career aspirations emerge.
Originality/value
The paper posits action learning as a solution to address employee aspiration in induction campaigns in the accountancy profession.
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Philip John Archard, Michelle O'Reilly and Massimiliano Sommantico
This paper contributes to a dialogue about the psychoanalytic concept of free association and its application in the context of qualitative research interviewing. In doing so, it…
Abstract
Purpose
This paper contributes to a dialogue about the psychoanalytic concept of free association and its application in the context of qualitative research interviewing. In doing so, it also adds to wider discussion regarding the relationship between clinical psychoanalysis, psychoanalytic psychotherapy and qualitative research.
Design/methodology/approach
Critical consideration of different perspectives on the application of free association in the qualitative research interview, extending earlier work addressing this issue. Differences and similarities in the way the concept of free association is articulated are examined regarding its framing in psychoanalysis and psychoanalytically oriented psychotherapy.
Findings
Whether researchers see themselves as borrowing, applying or drawing inspiration from free association, there is scope for muddling distinct ways of viewing it as it is conceived in psychoanalysis.
Originality/value
Considerations are outlined for researchers interested in psychoanalytically informed methods to be mindful of.
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Angelo Zappalà, Ivan Mangiulli, Pekka Santtila, Elizabeth F. Loftus and Henry Otgaar
The purpose of this study was to investigate cognitive behavior therapists and trainees’s beliefs about various aspects of traumatic memory and to investigate cognitive behavior…
Abstract
Purpose
The purpose of this study was to investigate cognitive behavior therapists and trainees’s beliefs about various aspects of traumatic memory and to investigate cognitive behavior therapists’ practices in relation to alleged traumatic experiences and whether they are linked with their beliefs about various aspects of traumatic memory.
Design/methodology/approach
In the current study, the authors surveyed, by a questionnaire (in Italian), certified Italian cognitive behavioral (CB) therapists and trainees with respect to their beliefs in traumatic memories and whether they discussed about the possibility of repressed memory with their patients.
Findings
The majority of participants held strong beliefs about many controversial aspects related to traumatic memory, such as the mind being able to block out of consciousness memories of traumatic experiences. Also, more than half of CB therapists stated that they sometimes discussed about the importance of traumatic events in the genesis of their patient’s disorder and half of them sometimes talked with patients about memories for traumatic events of which they may be unaware. Such practices could lead to false memories of abuse
Originality/value
One particularly novel finding relates to the evidence that therapists reported that they had discussed with patients the importance of traumatic events in the genesis of their illness and frequently noted that they talked about the possibility of repressed memories with them. In turn, patients may be induced to recall traumatic experiences from their lives, thereby producing false memories which may tear families apart and could even lead to wrongful convictions.
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This paper aims to tell something of the story of the “Hawkspur Experiment” (1936–1941), a therapeutic camp organised early in the modern history of therapeutic community as an…
Abstract
Purpose
This paper aims to tell something of the story of the “Hawkspur Experiment” (1936–1941), a therapeutic camp organised early in the modern history of therapeutic community as an intervention into the lives of young men who were viewed to be at risk of delinquency (Wills, 1967). Although it was to have a remarkable influence on group and therapeutic community practice and theory, the authors argue that its influence is not as well-remembered nor incorporated into contemporary therapeutic understanding and discussion as it should be.
Design/methodology/approach
This paper is a historical reflection based on systematic examination of the clinical and administrative records of Hawkspur Camp for men, and supporting documents held in the Planned Environment Therapy Archive. In addition, the authors use published primary and secondary sources.
Findings
Hawkspur Camp was a cross-disciplinary enterprise which brought together psychoanalytic thinking, social work, an interest in groups, political activism, a concern with the dynamics and working of democracy and the application of emergent social science methods. It was overtly an intervention into the criminal justice system but was also an intentional exploration of the therapeutic benefits of community living and of a “pioneering” lifestyle; a rigorous experiment in how psychoanalytic ideas might be used in group residential settings; and a politically grounded exploration of participative democracy as a fundamental therapeutic principle.
Originality/value
To the best of the authors’ knowledge, this paper presents the first findings from a systematic study of the records of Hawkspur Camp.
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Thien Le, Thanh Ho, Van-Ho Nguyen and Hoanh-Su Le
This study aims to use the voice of the customer (VoC) strategy to collect user-generated content (UGC) compare customer expectations with reality, make the necessary improvements…
Abstract
Purpose
This study aims to use the voice of the customer (VoC) strategy to collect user-generated content (UGC) compare customer expectations with reality, make the necessary improvements for the business and create personalized strategies for each customer to maximize revenue, focus on hospitality industry in Vietnam market.
Design/methodology/approach
This study proposes a synthesis of techniques for a deep understanding of the VoC based on online reviews in the hospitality industry. First, 409,054 comments were collected from websites in the hospitality sector. Second, the data will be organized, stored, cleaned, analyzed and evaluated. Next, research using business intelligence (BI) solutions integrating three models, including net promoter score (NPS), graph model and latent Dirichlet allocation (LDA), based on natural language processing (NLP) technique, experiment on Vietnamese and English data to explore the multidimensional voice of customer’s row. Finally, a dashboard system will be implemented to visualize analysis results and recommendations on marketing strategies to improve product and service quality.
Findings
Experimental results allow analysts and managers to “listen to the customer’s voice” accurately and effectively, identify relationships between entities, topics of discussion in favor of positive and negative trends.
Originality/value
The novelty in this study is the integration of three models, including NPS, graph model and LDA. These models are combined based on the BI solution and NLP technique. The study also conducted experiments on both Vietnamese and English languages, which ensures more effective practical application.
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This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.
Abstract
Purpose
This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.
Design/methodology/approach
The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR.
Findings
The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting.
Practical implications
FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting.
Originality/value
The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.
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