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11 – 20 of over 16000Donald 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 answer two…
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.
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Alan Reinstein and Barbara Apostolou
Association to Advance Collegiate Schools of Business (AACSB) member schools often compare their faculties’ research records to journal lists of their “peer and aspirational”…
Abstract
Association to Advance Collegiate Schools of Business (AACSB) member schools often compare their faculties’ research records to journal lists of their “peer and aspirational” programs. They often survey faculty and administrators’ perceptions of journal quality; number of Social Sciences Citation Index downloads; or “count” the number of faculty publications – but rarely analyze accounting programs’ actual journal quality lists. To examine this issue, we use a survey of national accounting programs. We identify a set of quality-classified journal lists by sampling 38 programs nationwide, varying by mission (e.g., urban or research), degrees granted (e.g., doctoral degrees in accounting), and national ranking (e.g., classified as a Top 75 Research Program) – from which we derive 1,436 data points that classify 359 journals that appear on these 38 programs’ journal lists. We also describe a case study that an accounting program used to revise its old journal list. We also find that while programs generally use generally accepted “bright lines” among the top three categories (A+, A, A−), they tailor their listings from the wide variety of B or C classified journals to create their own sets of acceptable journals in these categories. The study provides guidance and data for accounting programs who wish to develop or revise their own journal lists. While many studies have examined journal rankings, this is the first study to document the use of journal lists by accounting programs with a wide array of missions.
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Zabihollah Rezaee, Joseph Szendi, Robert E. Elmore and Ran Zhang
This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that the demand…
Abstract
This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that the demand for, and interest in, CGE continues to increase. More universities are planning to provide CGE education and many CGE topics are considered important for integration into the curriculum, although the degree of importance varies between academicians and practitioners. The two prevailing methods of CGE education integration are offering a stand-alone course in CGE or infusion of CGE topics into accounting courses. Results pertaining to the importance, delivery, and topical content of CGE education may be useful to universities that are, or are considering, integrating CGE into their curricula or redesigning their CGE courses. The CGE educational issues addressed in this study should help business schools design curricula to prepare students for the challenges awaiting them in the area of CGE.
Tochukwu Victor Nwankwo, Rosemary Anwuli Odiachi and Ifeanyi A. Anene
The purpose of this paper is to explore relative deprivation and implicit bias in library and information science research publications of Africa and other continents.
Abstract
Purpose
The purpose of this paper is to explore relative deprivation and implicit bias in library and information science research publications of Africa and other continents.
Design/methodology/approach
Research design used for this study is descriptive survey research. Specifically, the study will adopt both web content analysis and survey to collect data. The content analysis covers the whole continents of the world: Africa, Asia, Eastern Europe, Latin America, Middle East, Northern America, Pacific Region and Western Europe; using the Webometrics World Ranking of Universities and the SCImago/Scopus Journal Ranking. Library and information science was used as the search and control parameter. The scopes covered by the research are: 1. Ascertaining the visible publishing and assessment standards of top library and information science (LIS) journals, which was evaluated using Kleinert and Wager (2010)'s study.
Findings
It was found out among others that editors making fair and unbiased decisions as policy is seen in 33% of the journals, which is very poor. All the structural disparities, such as presence ranking, impact ranking, excellence ranking, etc. were favouring Europe and the Americas mainly. As much as rejection is getting to these respondents, research generally is also suffering by missing out on some untapped knowledge and ideas from these deprived populations. Many authors are losing faith in their capabilities and are now afraid of venturing into tedious research exercises because it will most likely be rejected either ways.
Research limitations/implications
It is an established fact that social media gains research impact and attracts international collaborations. In support, studies such as Hassan et al. (2019) reported the fact that tweet mentions of articles with positive sentiment to more visibility and citations. They claim that cited articles in either positive or neutral tweets have a more significant impact than those not cited at all or cited in negative tweets. In addition, Hassan et al. (2020) equally highlighted tweet coupling as a social media methodology useful for clustering scientific publications. Despite the fact that social media have these influences on research and publications visibility and presence, the context of the present research did cover this scope of study. The study focused mainly on sources from Scopus as well as results from responses. Further studies can be carried out on this area.
Originality/value
Research studies linking “Black Articles Matter” to relative deprivation and implicit bias in research publications, especially in library and information discipline, are very rare. Also, the scope of approach of the study is quite different and interesting.
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Bakhtiar Sadeghi, Deborah Richards, Paul Formosa, Mitchell McEwan, Muhammad Hassan Ali Bajwa, Michael Hitchens and Malcolm Ryan
Cybersecurity vulnerabilities are often due to human users acting according to their own ethical priorities. With the goal of providing tailored training to cybersecurity…
Abstract
Purpose
Cybersecurity vulnerabilities are often due to human users acting according to their own ethical priorities. With the goal of providing tailored training to cybersecurity professionals, the authors conducted a study to uncover profiles of human factors that influence which ethical principles are valued highest following exposure to ethical dilemmas presented in a cybersecurity game.
Design/methodology/approach
The authors’ game first sensitises players (cybersecurity trainees) to five cybersecurity ethical principles (beneficence, non-maleficence, justice, autonomy and explicability) and then allows the player to explore their application in multiple cybersecurity scenarios. After playing the game, players rank the five ethical principles in terms of importance. A total of 250 first-year cybersecurity students played the game. To develop profiles, the authors collected players' demographics, knowledge about ethics, personality, moral stance and values.
Findings
The authors built models to predict the importance of each of the five ethical principles. The analyses show that, generally, the main driver influencing the priority given to specific ethical principles is cultural background, followed by the personality traits of extraversion and conscientiousness. The importance of the ingroup was also a prominent factor.
Originality/value
Cybersecurity professionals need to understand the impact of users' ethical choices. To provide ethics training, the profiles uncovered will be used to build artificially intelligent (AI) non-player characters (NPCs) to expose the player to multiple viewpoints. The NPCs will adapt their training according to the predicted players’ viewpoint.
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Kam C. Chan, Anna Fung, Hung-Gay Fung and Jot Yau
The purpose of this paper is to provide a selective review of literature and presents a conceptual framework in journal and institution rankings. Several streams of ranking…
Abstract
Purpose
The purpose of this paper is to provide a selective review of literature and presents a conceptual framework in journal and institution rankings. Several streams of ranking literature are analyzed.
Design/methodology/approach
The authors provide a conceptual framework to analyze the literature of journal and school ranking. Thus, several streams of ranking literature are analyzed to support the conceptual framework.
Findings
Through the lens of a context-driven framework, the authors point to originality, utility, and timeliness as aspects that contribute to the recent increase of the ranking literature. Finally, the authors discuss other issues that arise within ranking due to subjective biases, institutional preferences and difficulties establishing weighting measurements, as well as the future direction of ranking.
Research limitations/implications
The authors propose a context-based ranking framework to analyze rankings as factors that influence the environment may ultimately affect the usefulness of these rankings. It also implies that ranking of a journal or institution is a relative measure, as the context in which rankings are derived may change over time. Ultimately, the relative benchmarks used in the ranking will change as newer, more relevant metrics are developed.
Originality/value
The conceptual framework is new and provides a useful benchmark to understand ranking of journals and school.
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Xu Wang, Xin Feng and Kaixuan Guo
Quantitative analysis of existing literature is conducted to compare the textual features of ethics education in science and technology under the broad theme of ethics in science…
Abstract
Purpose
Quantitative analysis of existing literature is conducted to compare the textual features of ethics education in science and technology under the broad theme of ethics in science and technology. On this basis, the authors reveal the research hotspots and topic evolution in this field, and propose development suggestions in conjunction with the 5W theory.
Design/methodology/approach
In this paper, the authors visualize the graph and quantify the indicators in four aspects: time series, institutional collaboration, author co-authorship, and research hotspots.
Findings
Compared to ethics of science and technology, the research results in the field of ethics of science and technology education are limited. There is still room for improvement in the low density of cooperation between authors and institutions. The research themes are focused on theoretical discussions and countermeasure research. At present, the reform of ethics of science and technology is still in its infancy and has not yet formed a perfect system for education and personnel training. It is necessary for research on the ethical theory of technology to provide theoretical support.
Originality/value
In the context of sustainable development strategies, it is beneficial to explore the path of pedagogical optimization of ethics of science and technology in this study. This includes the maintenance of a good research environment and the realization of a healthy development in the field of science and technology.
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Olugbenga Timo Oladinrin and Christabel Man-Fong Ho
The existence of codes of ethics in most organizations does not seem to have reduced unethical behaviour especially in the construction organizations due to lack of effective…
Abstract
Purpose
The existence of codes of ethics in most organizations does not seem to have reduced unethical behaviour especially in the construction organizations due to lack of effective ethics management such as embeddedness of ethical codes. The purpose of this paper is to bridge the current knowledge gap by highlighting the principal factors determining the embeddedness of codes of ethics in construction organizations.
Design/methodology/approach
Questionnaires detailing 30 factors determining ethical code embeddedness were sent to professionals in construction organizations in Hong Kong. In total, 160 valid responses were analysed by mean score and exploratory factor analysis.
Findings
Based on the mean score, “protecting anyone who exposes alleged wrongdoing”, “managers acting as role models” and “giving code standards with explanation to new employees” are the three factors that ranked highest. From the results of factor analysis, six factors were extracted, including; process of code internalization, identification and remover of barriers, process of enacting value, process of accountability, process of coding and process of monitoring. These are processes that enable proper integration of codes of ethics within construction organization.
Research limitations/implications
While this study has provided useful information regarding ethical codes, the limitation is inherent in the population of the study in that, percentage representation of construction organizations in Hong Kong could not be presented. This was due to the sensitivity of ethics as perceived by construction practitioners. The authors, at the initial stage, sent invitation letters to several organizations inviting them to participate in the research but they all declined. Therefore, the data collection approach discussed earlier was adopted and the questionnaire was made strictly anonymous which made it difficult to classify organizations that are represented. Nevertheless, it is hoped that this paper will engineer a change in research direction and open up new discussion channels.
Originality/value
The results presented in this study provide sufficient evidence and useful pointers to clarify some misconceptions about factors determining code embeddedness. These findings help to clarify what the high-prioritized factors are, and could also be used as an assessment tool to evaluate performance of an organization regarding codes of ethics and thus help to identify areas requiring improvement.
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Khondkar Karim, SangHyun Suh and Jiali Tang
– This study aims to examine the value relevance of ethics information.
Abstract
Purpose
This study aims to examine the value relevance of ethics information.
Design/methodology/approach
This study adopts event study methodology to test the market’s reaction around the announcements of World’s Most Ethical Companies (WME), a ranking based on firms’ overall corporate social responsibility performance. The authors calculate the abnormal returns of firms on the WME lists to investigate how stockholders respond to the disclosure of ethical information.
Findings
The authors find significant and positive abnormal returns around the announcements of the lists of ethical firms. Specifically, positive market reaction on the first day after the WME announcement (Day 1) is observed.
Originality/value
This study contributes to the existing literature of the relationship between business ethics and firm value. The authors provide evidence that ethics can be aligned with firms’ financial goals. Further, this study is the first to use the WME announcement as a proxy for ethical firms.
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