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Book part
Publication date: 29 November 2019

Richard E. Killblane

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Delivering Victory
Type: Book
ISBN: 978-1-78754-603-5

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Book part
Publication date: 1 December 2016

Roman Liesenfeld, Jean-François Richard and Jan Vogler

We propose a generic algorithm for numerically accurate likelihood evaluation of a broad class of spatial models characterized by a high-dimensional latent Gaussian process and…

Abstract

We propose a generic algorithm for numerically accurate likelihood evaluation of a broad class of spatial models characterized by a high-dimensional latent Gaussian process and non-Gaussian response variables. The class of models under consideration includes specifications for discrete choices, event counts and limited-dependent variables (truncation, censoring, and sample selection) among others. Our algorithm relies upon a novel implementation of efficient importance sampling (EIS) specifically designed to exploit typical sparsity of high-dimensional spatial precision (or covariance) matrices. It is numerically very accurate and computationally feasible even for very high-dimensional latent processes. Thus, maximum likelihood (ML) estimation of high-dimensional non-Gaussian spatial models, hitherto considered to be computationally prohibitive, becomes feasible. We illustrate our approach with ML estimation of a spatial probit for US presidential voting decisions and spatial count data models (Poisson and Negbin) for firm location choices.

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Spatial Econometrics: Qualitative and Limited Dependent Variables
Type: Book
ISBN: 978-1-78560-986-2

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Book part
Publication date: 20 July 2017

Neal M. Ashkanasy, Ashlea C. Troth, Sandra A. Lawrence and Peter J. Jordan

Scholars and practitioners in the OB literature nowadays appreciate that emotions and emotional regulation constitute an inseparable part of work life, but the HRM literature has…

Abstract

Scholars and practitioners in the OB literature nowadays appreciate that emotions and emotional regulation constitute an inseparable part of work life, but the HRM literature has lagged in addressing the emotional dimensions of life at work. In this chapter therefore, beginning with a multi-level perspective taken from the OB literature, we introduce the roles played by emotions and emotional regulation in the workplace and discuss their implications for HRM. We do so by considering five levels of analysis: (1) within-person temporal variations, (2) between persons (individual differences), (3) interpersonal processes; (4) groups and teams, and (5) the organization as a whole. We focus especially on processes of emotional regulation in both self and others, including discussion of emotional labor and emotional intelligence. In the opening sections of the chapter, we discuss the nature of emotions and emotional regulation from an OB perspective by introducing the five-level model, and explaining in particular how emotions and emotional regulation play a role at each of the levels. We then apply these ideas to four major domains of concern to HR managers: (1) recruitment, selection, and socialization; (2) performance management; (3) training and development; and (4) compensation and benefits. In concluding, we stress the interconnectedness of emotions and emotional regulation across the five levels of the model, arguing that emotions and emotional regulation at each level can influence effects at other levels, ultimately culminating in the organization’s affective climate.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78714-709-6

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Book part
Publication date: 20 June 2017

David Shinar

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

Book part
Publication date: 23 August 2019

Eleanor Peters

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The Use and Abuse of Music: Criminal Records
Type: Book
ISBN: 978-1-78769-002-8

Book part
Publication date: 15 November 2021

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Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory
Type: Book
ISBN: 978-1-80117-805-1

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Progress in Psychobiology and Physiological Psychology
Type: Book
ISBN: 978-0-12-542118-8

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

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Book part
Publication date: 16 August 2016

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University Partnerships for Academic Programs and Professional Development
Type: Book
ISBN: 978-1-78635-299-6

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